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Audit Objective

Determine whether the County accurately paid employees’ separation payments.

Key Findings

• The County lacked effective procedures to ensure employees were accurately paid separation payments.
• We reviewed 30 separation payments totaling $512,693 made during the audit period and found that seven payments (23 percent) were not accurately calculated. As a result, four former employees were overpaid a combined total of $10,089 and three former employees were underpaid a combined total of $403.

Key Recommendations

• Implement an independent review and approval of separation payments.
• Direct the County’s legal counsel to review the identified overpayments and take appropriate action to recover those funds and reimburse identified underpayments.

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