EXECUTIVE SUMMARY

 

The Payroll Service Bureau (Bureau) is a division of the Department of Accounts (Accounts) responsible for payroll processing and certain other related functions for approximately 65 participating agencies.  Annually, the Bureau processes over $2 billion of payroll expenses.   Our Office conducted a review covering calendar year 2023 to evaluate the adequacy of the Bureau’s internal control framework following the implementation of the Commonwealth’s human resource and payroll management system.

 

Our review found matters at the Bureau involving internal control and its operation necessary to bring to management’s attention.  In the section titled “Findings and Recommendations,” we have included our assessment of the conditions and causes resulting in the internal control findings identified through our review as well as recommendations for addressing those findings.  Our assessment does not remove management’s responsibility to perform a thorough assessment of the conditions and causes of the findings and developing and appropriately implementing adequate corrective actions to resolve the findings.  Those corrective actions may include additional items beyond our recommendations.