Determine whether District officials implemented a system to ensure that payroll was properly segregated and that payroll time was properly authorized and recorded.
- Direct supervisors did not review or approve 244 of 309 timecards (79 percent) totaling $171,092.
- The Secretary did not document the reasons for adjustments of 151 of 158 payroll hours (96 percent) totaling $4,451.
- Commissioners or direct supervisors did not approve 178.25 of 196 overtime or doubletime hours (91 percent) totaling $7,833.
- Certify payrolls before payroll checks are distributed.
- Ensure timecards for all employees are reviewed and approved by their direct supervisors.
- Ensure Commissioners and direct supervisors document their pre-approval for overtime and double-time hours worked.
District officials generally agreed with our recommendations and indicated they planned to initiate corrective action.