[read complete report - pdf]

Audit Objective

Determine whether the Court Clerk (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities.

Key Findings

• Seventy of the 77 time sheets (approximately 91 percent) completed by the Clerk showed no evidence of supervisory review and approval.
• The Clerk reported 384 hours on her Town time sheets totaling $5,559 that coincided with hours worked at other municipalities.
• The Clerk did not allow for travel time between the Town and another municipal employer. As a result, we estimate she was paid an additional $1,800 for 123 hours not worked.

Key Recommendations

• Consult with legal counsel and take appropriate action to recover any wages paid for time not worked.
• Enforce the handbook requirement that department heads verify and sign employees’ time records.

Town officials agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our comment on an issue raised in the Town’s response.