Title
Summary Report of Payroll Payoff Procedures for the Fiscal Year Ended September 30, 1999 (B)
Recommendations
The Audit and Finance Committee recommends that the City Commission accept the City Auditor's report on payroll payoff procedures for Fiscal Year 1998-99.
Explanation
In accordance with our Annual Audit Plan, we performed surprise payroll payoff procedures on a test basis during Fiscal Year 1998-99. Our review was conducted in accordance with Government Auditing Standards issued by the Comptroller General of the United States. Our procedures were designed to provide reasonable assurance to the City Commission and management that payroll disbursements were issued to actual employees of the City of Gainesville for services provided.
For each selected division, we took possession of the payroll checks and direct deposit slips, verified the information on selected checks/slips to the Payroll Register Report and distributed them to the individual payees at their job sites. We required each employee to provide a picture identification and sign for receipt of their check or deposit slip. On a test basis, we also reviewed payroll reports for unusual items and computational errors and verified that the total sequence of checks signed agreed to the computerized Payroll Register Report.
None of our procedures performed during FY 1998-99 indicate that payroll disbursements were made to other than authorized employees of the City of Gainesville.