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Audit Objective

Determine whether School officials accurately compensated employees.

Key Findings

• We reviewed salaries paid to 24 employees totaling $1.4 million for the period July 1, 2016 through January 7, 2018. Except for some minor discrepancies, employees were accurately paid.
• School officials did not update employee salaries included in offer of employment letters when salary changes were made.
• The Board did not formally approve the health insurance opt-out program and the leave benefits for maintenance employees.

Key Recommendations

• Adopt a policy to provide detailed guidance for School officials to ensure any changes in salary or pay rate are properly authorized, approved and documented.
• Formally approve benefits provided or paid to School employees.

School officials agreed with our recommendations and indicated they planned to initiate corrective action.