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Audit Objective

Determine whether internal controls were in place to ensure that employee compensation was accurate, supported and properly authorized.

Key Findings

School officials effectively designed and implemented procedures to ensure that compensation payments were accurate, and properly authorized.

School officials accurately paid 15 employees who were paid $123,754 over four payroll periods during the audit period.¹

• We reviewed the gross pay calculations of these employees to determine whether salaries and pay rates were authorized, accurately paid and supported by time records. We found that employee compensation was accurate, adequately supported and properly authorized.

There were no recommendations as a result of this audit.

1 These employees were paid $1.3 million during the audit period.