tailieunhanh - The Department of Revenue Financial Audit For the Period July 1, 1996, through March 31, 1999 October 1999_part2

Chương Kết luận Sở Thuế Vụ đã thiết kế và thực hiện kiểm soát nội bộ để cung cấp sự đảm bảo hợp lý rằng các giao dịch biên chế của nó được hỗ trợ đầy đủ, được phê duyệt, và chính xác trong hồ sơ kế toán của nhà nước. Ngoài ra, đối với các hạng mục thử nghiệm, bộ phận xử lý giao dịch biên chế phù hợp với các tài liệu tài chính liên quan đến quy định của pháp luật và các thỏa thuận thương lượng đơn vị áp dụng | Department of Revenue Chapter 3. Payroll Chapter Conclusions The Department of Revenue designed and implemented internal controls to provide reasonable assurance that its payroll transactions were adequately supported approved and accurately reported in the state s accounting records. In addition for the items tested the department processed its payroll transactions in compliance with material finance-related legal provisions and applicable bargaining unit agreements. Employee payroll represents the largest administrative expenditure for the Department of Revenue. During the non-tax season the department employs approximately 1 200 full and part-time employees. During the period January through April the number of staff increases to approximately 1 400. The increase is due to the department hiring additional staff to assist in processing all of the tax returns it receives during this time period. The Department of Revenue had total payroll costs for fiscal years 1997 and 1998 of approximately 116 million. Full-time employees accounted for 89 percent of department s total payroll expenditures. Table 3-1 shows the department s payroll summarized by fiscal year and payroll description. Table 3-1 Summary of Payroll Expenditures Fiscal Years 1997 and 1998 Description 1997 1998 Full-time Pay 51 072 759 52 465 707 Part-time Pay 4 860 953 5 515 932 Separation Pay 952 168 1 014 191 Overtime Pay 176 533 225 752 Premium Pay 34 346 50 856 Total 57 096 759 59 272 438 Source Minnesota Accounting and Procurement System MAPS . Department of Revenue employees belong to various unions that include the following compensation plans American Federation of State County and Municipal Employees AFSCME Minnesota Association of Professional Employees MAPE Middle Management Association MMA Managerial Plan Commissioner s Plan 7 Department of Revenue Audit Objectives and Methodology Our review of the department s payroll transactions focused on the following questions Did the department design