tailieunhanh - Exposure Draft Update to Joint GAO/PCIE Financial Audit Manual (FAM)_part6

Tính số lượng của withholdings cho các chi phí hưu trí dựa trên 7% lương cơ bản cho nhân viên ngành hành pháp (xem chú ý 2 cho tỷ lệ phần trăm cho các nhân viên khác) cho thời gian trả lựa chọn và tài liệu số tiền trong tài liệu hướng dẫn. | Compliance 813 - Civil Service Retirement Act Name of entity Audit period Reviewed by Audit Procedures Done by date W P ref 4. b Calculate the amount of the withholdings for retirement costs based on 7 percent of basic pay for executive branch employees see note 2 for percentages for other employees for the selected pay period and document the amount in the documentation. Compare to the actual amount withheld for the selected pay period and obtain an explanation and examine support for any differences 5 . 8334 a 1 4. c Determine whether the entity contributed an equal amount for the employee s retirement for the selected pay period. Obtain explanation and examine support for any differences between the employee and entity contributions. 5 . 8334 a 1 5. Determine whether amounts contributed by the entity are charged to the appropriation or fund used to pay the employee for the selected pay period by performing the following procedures a Review the accounting codes indicated on the supporting documentation. b Determine whether the accounting codes used to record the entity contribution are the same as those used for the related payroll expenditure and whether the codes and amounts agree with those recorded in the budgetary accounting records. This step assumes other payroll testing would have included checking that the codes represent the proper appropriation. August 2002 GAO PCIE Financial Audit Manual - Part II This is trial version Page 813-5 Compliance 813 - Civil Service Retirement Act Name of entity Audit period Reviewed by Audit Procedures Done by date W P ref 5. c Consider the procedures performed on the entity s budget controls over summarization of expenditure balances as discussed in FAM 395 F. If the auditor has assessed the entity s controls as effective in achieving the control objective of summarization of expenditure balances further procedures are not necessary to obtain assurance as to whether the entity s contributions .