Answer: One payroll payment item was missing the required Weekly State Management Cost Report (SMC).
Trend: This indicates a potential gap in compliance with payroll documentation processes.
List: Follow up by ensuring all payroll items include the SMC and review procedures for consistency.
Finding Text
On examined documents for payment of payroll, from a sample of twenty (20) employees, one (1) item did not comply with the requirement to prepare the Weekly State Management Cost Report (SMC).