The Agency had adequate controls to ensure that it processed payroll actions in accordance with applicable statutes and Agency policies and procedures.
However, it should strengthen certain payroll action processes to ensure that information on personnel action forms is accurate and that it properly processes, approves, and documents payroll actions.
The Agency did not consistently document approvals of payroll actions. For 16 (64 percent) of the 25 payroll actions tested, the Agency did not have appropriate approvals in accordance with Agency policy.
For 2 payroll actions tested, the Agency did not enter the payable overtime hours from the timesheets correctly on the personnel action forms. The Agency asserted that occurred because of data entry errors.
For 2 payroll actions tested, the number of hours in the Uniform Statewide Payroll/Personnel System (USPS) for which employees were paid was less than the number of hours documented on the personnel action forms.
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