(a) The county auditor/treasurer, the board of county commissioners, and any other officer or employee of the county, shall not approve the payment of, or be in any manner concerned in paying, auditing, or approving any salary, wage or other compensation for services to any person holding a position in the classified service unless there shall first have been filed with the county:
(1) an employment record and supporting documentation;
(2) an approved wage or salary schedule;
(3) a completed time sheet;
(4) a payroll account for such salary, wage or other compensation containing the names of the persons to be paid; and
(5) a statement of the amount to be paid to each employee.
(c) Before making any such certification the human resources director may investigate the nature of each item of such payroll account and on ascertaining that the provisions of the law in respect to any such item have not been strictly complied with, the director shall refuse to certify such item pursuant to section 43A.37.