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Audit Objective

Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly approved and supported.

Key Findings

• Collective bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated.
• Eleven retirees received payments they were not eligible for totaling $27,440 for not participating in the health insurance program. In addition, five received Medicare Part B reimbursements totaling $10,560 that they were not eligible for.
• Four maintenance workers were paid a total of $26,088 for 168.5 days of accrued leave above the carryover limit without Board approval.

Key Recommendations

• Review and update the different policies and CBAs to ensure that CBAs are adequate and comprehensive and that employees are paid in accordance with them.
• Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and CBAs.
• Implement and enforce procedures over leave accrual record maintenance.

District officials agreed with our recommendations and indicated they plan to initiate corrective action.