A. A Human Resources Department is responsible for leading an organizations’ management of its human capital. Traditionally this means providing expert administration of payroll, benefits, recordkeeping, compensation, employee relations, risk management and safety (such as workers’ compensation), recruiting, and performance management. Some employers choose to have payroll, and benefits administration, report to the accounting function as there are accounting tasks required of these functions. Risk management also may report to a safety professional depending on the nature of the work employees are engaged in.