[read complete report - pdf]

Audit Objective

Determine whether employee salaries and wages were accurately paid.

Key Findings

• District officials have adequate procedures to ensure salary and wages are paid accurately.
• The Superintendent was not always certifying payrolls prior to the Treasurer distributing paychecks and processing direct deposits.
• Prior to our audit, the Superintendent was not using payroll change reports as part of the payroll certification process.

Key Recommendations

• Certify the payrolls prior to the Treasurer distributing paychecks and processing direct deposits, and document his review date.
• Continue to use payroll change reports.

District officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action.