Auditors tested benefits proportionality for 30 employees at Midwestern for fiscal year 2014. Specifically, auditors tested the 351 salary/wage and benefit earning statements for those 30 employees.
The 351 salary/wage and benefit earning statements totaled $1,421,515 in state salaries/wages and $428,172 in benefit payments from state General Revenue. For all 351 salary/wage and benefit earning
statements, Midwestern paid benefits from the same sources of funding as the respective salaries. All employees tested also held personnel positions that were eligible to receive salaries/wages and related
benefits from General Revenue.
In addition, auditors tested all 11 payroll adjustment vouchers that were subject to benefits proportionality for fiscal year 2014 to determine whether the adjustments achieved benefits proportionality,
were reasonable, and were accurate. Those 11 payroll vouchers totaled $96,629. All 11 payroll adjustment vouchers achieved benefits proportionality, were reasonable, and were accurate.
Auditors also applied data analysis techniques to certain accounting transactions that had the potential to affect the proportionality of General Revenue-funded benefits.
Those transactions totaled $21,820,006. Auditors did not identify any transactions that adversely affected the proportionality of General Revenue-funded benefit payments.
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