Deficienicies

Deficienicies Recommandation T.O.
C
Employees are recording Overtime hours should Inspect the weekly
overtime be recorded on the overtime sheets and see
Employees are recording weekly sheets by the the signature of the
OT hours on the weekly supervisior not supervisior to confirm
sheets which are sent to employees by that OT hours are noted
the payroll dept and it themselves so that by the supervisor.
may be possible that accurate time can be Also observe the OT
employees record un- noted and staff would be hours recording process
worked overtime and if paid for the overtime to further confirm this.
processed then actually worked.
unnecessary wages
expenses can be incurred
Payroll calculations are Senior member in the Using the test date
not checked payroll dept should techniques of CAATs,
Clerk enter the OT hours undertake the review of access the payroll system
in the system which the OT hours after the and review the past
automatically calculate clerk had entered in the logged in trail to make
gross and net pay and system so any can be sure that senior member
deductions and these are resolved and correct in the payroll dept and
not checked and if clerk payroll can be calculated accessed after the clerk
had entered the wrong and employees are being had entered the OT
data then wages paid the correct amount. hours in the systems
expenses can be over or
under and employees
dissatisfaction in case of
under payments
Access towards standing Clerk should not have Access the employees
data access towards the standing data using the
Clerk has got the access employees standing data test data facility of
towards employess and any changes in the CAATS and review the
standing data and also standing data should be past logged in trail to
updates the increases made by the senior make sure that standing
wage rate in the system. responsible official in the data was accessed and
Since that is the lower payroll dept so that updated by the senior
level post and clerk may changes can be made. responsible official in the
make incorrect changes Also ensuring the payroll department, not
in the standing data as a confidentiality of the by the clerk.
result wrong payroll can employees data
be processed.
Authorization of All overtime should be Inspect the overtime
overtime authorized by the HOD hours sheet including
HOD is authorizing the regardless of any both more and less than
oT hours when it exceeds percents so that it can be 30 of standard and see
30 cents. Of standard ensured that the signature of HOD to
time and it may be genuine/actual OT hours make sure that HOD is
possible that employees are being authorized and authorizing all the OT
may claim unworked being paid to the staff sheets.
overtime less than 30
and chances of
unnecessary payments
to staff and financial loss
to the company.
Email from payroll dept Payroll dept should ask Review the written
The OT work report is the HODs to respond in corrospondance
emailed to the HODs and all the cases whether the between payroll dept
asked to report if there OT report is correct or and HOD to make sure
are any errors. However, not so that it can be that HOD is replying in all
If HOD fail to reply due ensure that report is not the cases that is, report
to busy schedule then containing any error and with and without errors.
payroll dept would be ensuring the correct
assuming the report amounts being paid to
correct and there are the staff.
chances that report may
contain errors and
increasing chances of
wrong payments.
Authorisation for OT It can be requested to Ask the MGT about the
sheets HOD not to exercise the alternative official to
In case HOD is on annual annual leaves at the time authorize the time sheet
leave then alternative of payroll calculations. and inspect the time
official was assigned for However, of any HOD is sheets when the HOD is
OT sheets authorization on leave then alternate on leave and see the
but in some instances responsible offfical signature of alternate
this was not done and of should be assigned to official to make sure that
it is likely to continue authorize the time in the absence of HOD,
then there are chances sheets so that workers time sheets are being
that employees can be paid on timely authorized by alternate
payments can be delayed basis reposible official.
resulting in
dissatisfaction in
employees.
FD is not reviewing the Each and every details of Inspect the employees
detail every employee should list of payments to make
FD is reviewing the total be reviewed by the sure that it was reviewed
list of employees and finance manager and the by the finance manager
total amount to be paid FD should undertake the and authorized by the FD
and there are chances second review and then of each and every
the amounts of authorize so that it can employee, by looking at
individual staff can be be ensured that their signatory evidence.
wrongly shuffled and employees are being
paying the staff incorrect paid the correct amount.
amounts and if under
paid then resulting in
employees
dissatisfaction.

Deficienicies

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Deficienicies Recommandation T.O.

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