1. Do you offer your officers and employees benefits through a cafeteria plan? 2. Inquire if the township worked with their legal counsel and\or accountants to design and administer the plans properly. If so, secure any documentation legal counsel or the accountants have supplied to the township. 3. Did the IRS approve your plan? Please show me a copy of the approval letter. 4. Review the policy document for conformance with the requirements. 5. Describe your procedures for ensuring reimbursements met the requirements of §505.603. 6. Please show me [number] of signed statements with the attestations and the required information. 7. Calculate or review the entity’s calculations that cash in lieu of payments does not exceed 25% of the cost to the township for providing the benefit (that is no longer received). 8. Determine if the employees’ W-2 forms reflect additional income for the benefit if applicable. Government Personnel Interviewed and Conclusion: (effects on the audit opinions and/or footnote disclosures, significant deficiencies/material weaknesses, and management letter comments): Section B. Vacation and Sick Leave If the compliance attributes listed in 7-24 below were tested during payroll substantive testing, no additional tests needed. 7-24 Compliance Requirements: Vacation and sick leave
1. Do you offer your officers and employees benefits through a cafeteria plan? 2. Inquire if the township worked with their legal counsel and\or accountants to design and administer the plans properly. If so, secure any documentation legal counsel or the accountants have supplied to the township. 3. Did the IRS approve your plan? Please show me a copy of the approval letter. 4. Review the policy document for conformance with the requirements. 5. Describe your procedures for ensuring reimbursements met the requirements of §505.603. 6. Please show me [number] of signed statements with the attestations and the required information. 7. Calculate or review the entity’s calculations that cash in lieu of payments does not exceed 25% of the cost to the township for providing the benefit (that is no longer received). 8. Determine if the employees’ W-2 forms reflect additional income for the benefit if applicable. Government Personnel Interviewed and Conclusion: (effects on the audit opinions and/or footnote disclosures, significant deficiencies/material weaknesses, and management letter comments): Section B. Vacation and Sick Leave If the compliance attributes listed in 7-24 below were tested during payroll substantive testing, no additional tests needed. 7-24 Compliance Requirements: Vacation and sick leave