Office of the Legislative Auditor - Financial Audit Division
Report Summary Personnel and Payroll Compliance
Legal Compliance Audit
Financial Audit Division Report 11-26
Released November 10, 2011
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.
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
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