Office of Children and Family Services

Selected Payroll Practices

The Office of Children and Family Services operates residential facilities for the care and treatment of youth who are referred to its custody by family and criminal courts. We examined selected payroll practices at six of these facilities and found that they were generally adequate. However, controls would be strengthened if absences due to military leave were better documented and employee time and attendance records were subject to additional verification by supervisors.

For a complete copy of Report 2001-S-63 click here.
For a copy of the 90-day response click here.
For a copy of the associated follow-up report click here.