Payroll management and Administration of the goods and services tax
Overview
Payroll and other employee-related expenditure is the major component of the total financial resources consumed in many public sector agencies. The financial position of an organisation can be dependent on the extent to which payroll expenditure is effectively planned, processed and managed. Accordingly, a targeted audit of ongoing management of the payroll function was undertaken.
The key objectives of the audit were to: establish whether effective systems of internal control had been implemented for the payroll function within agencies; determine the extent to which controls had been complied with as part of the ongoing management and monitoring of payroll expenditure; assess whether the payment of salaries and related expenditure was made in accordance with relevant terms and conditions of employment; and identify better practices that could be applied by other agencies to improve the effectiveness of their payroll management. The audit was undertaken in all government departments, the Parliament of Victoria and a number of other public sector agencies.