FUNCTIONS AND RESPONSIBILITIES
VOUCHER AUDIT
The Central State Audit Division pre-audits all payments made by the State Treasurer. This pre-audit is conducted through the processing of two types of vouchers -- disbursement and payroll.
Disbursement vouchers are agency requests for payment of bills incurred in the operation of the agency, such as rent, telephone, travel, etc. Central State Audit certifies the authenticity and legality of all payments. After ensuring that all payments are in compliance with General Assembly statutes and Budget and Control Board rules and regulations, warrants are issued to the State Treasurer for payment.
During the 1996-97 fiscal year, approximately 1,765,000 disbursement vouchers and interdepartmental transfers were processed for approximately 100 state agencies, institutions, boards, commissions and committees.
PAYROLL
Payroll vouchers are processed semi-monthly for approximately 55,200 employees in 80 agencies, boards, commissions and committees. There are two types of payrolls -- Regular and General Assembly. All employees, other than members of the General Assembly, are paid on the Regular Payroll.
Agencies submit payroll vouchers indicating the amounts to be paid each employee, supported by documents showing dependents, marital status and other factors affecting the employee's check. All payroll deductions -- Federal and State income tax, FICA, State retirement contributions, parking fees, credit unions, charities, deferred compensation and U.S. Savings Bonds -- are computer-controlled and disbursed by this division, which also prepares reports that must accompany these deductions.
Central State Audit prepares and distributes Federal W-2 tax forms to the appropriate State and Federal officials. Approximately 80,000 W-2's and supplemental W-2's were processed in 1996.