Select a sample of newly hired employees from the payroll register See ALL Suggested and determine that eligible employees were immediately and Audit accurately enrolled in the Utah Retirement Systems unless the Procedures employee qualifies to be exempt from retirement coverage. Eligibility rules vary by retirement system: Tier 1 Public Employees Noncontributory Retirement System () Tier 1 Public Employees Contributory Retirement System () Tier 1 Public Safety Noncontributory Retirement System () Tier 1 Public Safety Contributory Retirement System () Tier 1 Firefighters Retirement System () Tier 2 Public Employees Contributory Retirement System () Tier 2 Public Safety and Firefighter Contributory Retirement System () Select a sample of employees on leave of absence and determine that ALL the employer maintained accurate records relating to leave of absence and notified the retirement office of the beginning and ending dates of leave. CONCLUSION (adequacy of the controls, significant deficiencies/material Performed by Workpaper weaknesses, and management letter comments): and Date Index RESTRICTED TAXES AND RELATED REVENUES Appli- Legal cable Performed by Workpaper Ref. to: * AUDIT PROCEDURES and Date Index Determine the type and amount of restricted taxes and other related ALL revenue (i.e. Liquor Tax Distribution, B&C Road Funding, State Driver’s Training Tax) received by the entity. See Chapter 1 Appendix 3 for a listing of possible restricted tax and other related restricted revenue. ALL If the of all restricted taxes and other related revenue is significant to the entity (greater than 1/3 of the performance materiality from the financial statement audit), perform the following:
See Suggested Audit Procedures ALL Select a sample of newly hired employees from the payroll register and determine that eligible employees were immediately and accurately enrolled in the Utah Retirement Systems unless the employee qualifies to be exempt from retirement coverage. Eligibility rules vary by retirement system: Tier 1 Public Employees Noncontributory Retirement System () Tier 1 Public Employees Contributory Retirement System () Tier 1 Public Safety Noncontributory Retirement System () Tier 1 Public Safety Contributory Retirement System () Tier 1 Firefighters Retirement System () Tier 2 Public Employees Contributory Retirement System () Tier 2 Public Safety and Firefighter Contributory Retirement System () ALL Select a sample of employees on leave of absence and determine that the employer maintained accurate records relating to leave of absence and notified the retirement office of the beginning and ending dates of leave. CONCLUSION (adequacy of the controls, significant deficiencies/material weaknesses, and management letter comments): Performed by and Date Workpaper Index RESTRICTED TAXES AND RELATED REVENUES Legal Ref. Appli- cable to: * AUDIT PROCEDURES Performed by and Date Workpaper Index ALL Determine the type and amount of restricted taxes and other related revenue (i.e. Liquor Tax Distribution, B&C Road Funding, State Driver’s Training Tax) received by the entity. See Chapter 1 Appendix 3 for a listing of possible restricted tax and other related restricted revenue. ALL If the of all restricted taxes and other related revenue is significant to the entity (greater than 1/3 of the performance materiality from the financial statement audit), perform the following:
Chapter-1-NEW.-Audit-Procedures-to-be-Performed-Annually.docx