june 2014 exam

For June 2014 exam question 1a) I spotted one deficiency which was not included in the answer key. There is a sentence in the question stating the following

“The standard hours per employee are automatically set up in the system and the overtime sheets are entered by clerks into the payroll package, which automatically calculates the gross and net pay along with relevant deductions.

So can I state that the following ?

Deficiency: overtime sheets are entered by clerks into the payroll package

Explanation: Until the overtime sheets are input into the payroll system, there is a risk that they could be misplaced and not entered. This could result in an understatement of the hours worked by employees leading to incorrect gross and net pay calculated, along with relevant deductions.