[stomachmonkey]

In an office that small HR is not ignoring them.

The CFO, as indicated by his title, is aware of all the finances. CFO will be signing off on merit increases and if he is not seeing any, he knows they are not happening. If they are supposed to be happening, and are not, it's not like he can claim ignorance.

Most likely, their policy is to not do them to as they trigger the "pay me more" conversation and they want to avoid that.

In an environment like that, small office, merit increases are done hush hush.

You need to push for it but keep it quiet.

Tell us more about this organization.

Are you a dept in a larger company whose payroll you are processing?

Is this an independent that other companies outsource their HR and payroll processing to?

If that, where is the rest of management? Or is the CFO the "owner"?