Determine whether City officials ensured employees’ salaries and the amounts withheld for benefits were accurate, and leave accrual records were properly maintained and recorded.
- City officials did not segregate the duties of the clerks inputting payroll or implement compensating controls.
- The Council did not adopt policies that address how compensatory (comp) time will be authorized, earned and used.
- City officials did not have a process to verify accrual balances prior to approving the use of leave accruals.
- Ensure compensating controls are implemented to address the lack of segregation of duties within the payroll process.
- Adopt policies and procedures that address how comp time will be earned and used.
- Develop a process to verify leave balances prior to approving leave slips and periodically review leave records for accuracy.
City officials generally agreed with our recommendations and indicated they plan to initiate corrective action.