Determine whether employee salaries and wages were accurately paid.
- District officials have adequate procedures to ensure salary and wages are paid accurately.
- The Superintendent was not always certifying payrolls prior to the Treasurer distributing paychecks and processing direct deposits.
- Prior to our audit, the Superintendent was not using payroll change reports as part of the payroll certification process.
- Certify the payrolls prior to the Treasurer distributing paychecks and processing direct deposits, and document his review date.
- Continue to use payroll change reports.
District officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action.