Link to ROWD:

Purpose: To determine if the Facilities Operations communicates to Payroll the employees that receive the take vehicle home fringe benefit.
Conclusion Based on our test results, we found that Facility Operations communicates to Payroll the employees that receive the take vehicle home fringe benefit.
Source: The District's Payroll department provided a list of employees who were identified as having the fringe benefit of taking home a vehicle
Helen Jones, Supervisor Facility Operations Admin provided us with Fleet Data worksheet
Test Procedure:
1 We filtered the Fleet Data worksheet to determine all employees taking a vehicle home
2
Employee Name
SHELLY KERBY
RANSOM PITTMAN
MICHELE A WHITE
EVELYN GREEN
MICHELE DRORBAUGH(HOME ONLY JAN, FEB, MAR)
YVONNE CARPENTER(HOME ONLY JAN, FEB, MAR)
WRIGHT SMITH
ANNETTE NORIEGA
JOHN JACKSON
DAN BRYANT
ERIC BERSTROM(HOME ONLY)/DONALD ABELES
MCEVOY, PEGI
LIEBL, ED
LARRY DORSEY
MICHAEL TOLLEY
For all employees identified as taking a vehicle home in the Fleet data worksheet, we determined if they were identified to receive payroll fringe benefits (IRS 1.61-21). If not, we confirmed with the Department's
director/manager that IRS 1.61-21 does not apply.
*Note that we are not testing the payroll tax liability calculations, that is being tested under the Accountability/Payroll/Fringe Benefit Use of Vehicle section of the audit, section D.6.8.
To determine if the Facilities Operations communicates to Payroll the employees that receive the take vehicle home fringe benefit.
Based on our test results, we found that Facility Operations communicates to Payroll the employees that receive the take vehicle home fringe benefit.
The District's Payroll department provided a list of employees who were identified as having the fringe benefit of taking home a vehicle
Helen Jones, Supervisor Facility Operations Admin provided us with Fleet Data worksheet
We filtered the Fleet Data worksheet to determine all employees taking a vehicle home
Does fleet data indicate 24/7 use?
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
For all employees identified as taking a vehicle home in the Fleet data worksheet, we determined if they were identified to receive payroll fringe benefits (IRS 1.61-21). If not, we confirmed with the Department's
director/manager that IRS 1.61-21 does not apply.
*Note that we are not testing the payroll tax liability calculations, that is being tested under the Accountability/Payroll/Fringe Benefit Use of Vehicle section of the audit, section D.6.8.
To determine if the Facilities Operations communicates to Payroll the employees that receive the take vehicle home fringe benefit.
Based on our test results, we found that Facility Operations communicates to Payroll the employees that receive the take vehicle home fringe benefit.
The District's Payroll department provided a list of employees who were identified as having the fringe benefit of taking home a vehicle
Was this employee identified for Payroll Fringe Benefits?
No, confirmed with Manager Richard Staudt that IRS 1.61-21 does not apply due to infrequency
No, confirmed with Director Bob Westgard that vehicle will no longer be driven home
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No, confirmed with Manager Larry Dorsey that this car is not being driven home
Yes
Yes
Yes
Yes
For all employees identified as taking a vehicle home in the Fleet data worksheet, we determined if they were identified to receive payroll fringe benefits (IRS 1.61-21). If not, we confirmed with the Department's
director/manager that IRS 1.61-21 does not apply.
*Note that we are not testing the payroll tax liability calculations, that is being tested under the Accountability/Payroll/Fringe Benefit Use of Vehicle section of the audit, section D.6.8.