Which item is NOT a typical focus of a CPPA pay audit?

• A. Accuracy of pay accounts.
• B. Entitlements.
• C. Deductions.
• D. Employee performance ratings.

Answer: (C)

A CPPA pay audit primarily checks payroll accuracy, entitlements, and deductions. It verifies that pay accounts reflect correct amounts for wages, overtime, and leave, that entitlements such as allowances or benefits are properly applied, and that deductions—tax withholdings, retirement contributions, garnishments, and other withholdings—are calculated and remitted correctly. The item related to employee performance ratings sits outside this payroll-focused scope; performance evaluations are part of HR and personnel management, and while they can influence pay in some systems, they are not the main subject of a CPPA pay audit. Therefore, the aspect not typically examined in a CPPA pay audit is employee performance ratings.