[read complete report - pdf]

Audit Objective

Determine whether District officials implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and overtime was adequately documented and supported.

Key Findings

• The transportation department’s payroll was not adequately approved, supported and documented.
• Payments to the head bus driver were not always properly approved, calculated and documented.
• The Union President received an additional hour of overtime pay daily that was not properly supported by documentation.

Key Recommendations

• Direct supervisors should review and approve all time cards.
• Ensure that employees punch in and out each time they start and end their work shifts.
• The District could have potentially reduced overtime costs by $10,320 if it had used part-time bus monitors and drivers instead of bus mechanics.

District officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.