Audit Report Essays
THE SOCIAL SECURITY
ADMINISTRATION’S UNPROCESSED ANNUAL EARNINGS
This is a report of my audit on Social Security Administration’s Unprocessed Annual Earnings practice. The audit was conducted by Olayinka Olagundoye, of Houston, Texas Audit during August 2012.
Objective My audit was to (1) to assess Social Security Administration's (SSA) development in resolving 2.5 million earnings enforcement selections. (2) To determine the amount of improper payments to affected beneficiaries.
The social security benefits objective is to give earnings to a person or family due to loses from reaching full retirement age. How much …show more content…
To test if any erroneous amounts exist, I verified if the EEO program checked the amount of earnings that are used for the AET (called enforceable earnings). Section 203 of SSA- 131states unless SSA has prior notification that wages postings do not count in applying the AET, use the entire amount on the SSA record to initiate earnings enforcement actions resulting in incorrect benefit adjustments. SSA developed the SSA-131 for employers to report special wage payments, which gives SSA the information needed to pay benefits correctly. First, the EEO program is effective in conducting this audit because I was able to determine if enforceable earnings are greater than the annual exempt amount and different from the amount recorded on the Master Beneficiary Record (MBR). Second, if the records met qualification during my verification process of the EEO, then the records can go through the next stage of the process, which is the SSA’s Automated Job Stream (AJS 3) program. The AJS 3 makes