Report Summary
Personnel and Payroll Compliance
Legal Compliance Audit
|
Financial Audit Division Report 11-26 |
Released November 10, 2011 |
Conclusion
Generally, for the items tested, state agencies complied with the personnel and payroll provisions related to employee overtime, discretionary performance-based salary increases, early retirement incentives, and post-retirement options. Exceptions are identified in our findings below.
Findings
- Several state agencies paid an insufficient amount into the post-retirement option employees’ health care savings plan accounts, and other employees received benefits not authorized by statute or policy.
- The departments of Human Services and Commerce allowed some employees to work more hours than allowed during their post-retirement option appointments.
- The departments of Natural Resources and Human Services did not consistently comply with overtime provisions for some employees.
Audit Objectives and Scope
| Objectives |
Objective |
|
|
July 1, 2008, through April 30, 2011 |
| |
| Statewide Programs Audited |
- Employee overtime expenditures
- Discretionary performance-based
salary increases for employees
in the Managerial Plan or
Commissioner’s Plan
| - Early retirement incentive
- Post-retirement option
|
