Okay, I have a question regarding our internal payroll checking account. I've noticed that the account has been overdrawn and after researching, I noticed that the bank's payroll is being drafted out of the account before the payroll officer transfers the money into the account from the appropriate general ledgers. She noted that she tries to do it the same day, but because of time constraints, she may have to transfer from the GL the next day. I don't like this, but I'm trying to figure out what the risks are (if any) to explain to the officer why this isn't a good practice. Can anyone help me or explain what you do in your banks? Also, is it common practice for the payroll person to be the one transferring the money from the GL?