Simple routine bookkeeping entries such as posting incoming bills or generating an invoice may be handled by an office manager or other administrative designee. These day-to-day financial tasks can be easily reviewed by an executive director or board treasurer. As the organization grows and professional, paid staff is brought on board, the organization may choose to outsource its payroll and employee benefit functions. Professional employment organizations (PEOs) can provide payroll, employee benefits, and other human resources services. Outsourcing payroll services ensures that compensation processes are performed accurately, and that state and federal payroll tax obligations are addressed. The PEO can also manage paid time off (PTO) or vacation plans, assist with employment functions such as screening applicants, providing human resource guidance, and file required state and federal employment data. Furthermore, if the charity pharmacy is able to offer health and retirement benefits, the PEO can generally provide large group health insurance rates to small organizations and administer qualified retirement instruments such as a 401k plan.