What information is missing from the Lincoln Financial workpapers?

This article summarizes information that is missing from each of the Lincoln Financial workpapers in detail.

• Contribution Allocation Testing
  • The input report does not include the percent elected for allocation, so this information is blank in the AuditMiner workpaper for Lincoln Financial.
• Distribution Package
  • The distribution input report does not include forfeitures, distribution fees, loan defaults, payee, amount paid, or vested percentage by money source.
• Investment Disclosure Support
  • The input report doesn’t include investment ID, ticker symbol, current year shares, current year price, or current year cost.
• Investment Income Allocation
  • The input reports don’t include the ticker symbol and therefore AuditMiner is unable to populate the Fund Return.
• Loan Package
  • The Loan Package does not include original loan date, original loan amount, payment amount, interest rate, maturity date, unpaid accrued interest, and payment frequency.
• Rollovers Package
  • The Rollover Package does not include rollover date, participant elected allocation percent, and qualified institution as it is not included in the input reports.