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Audit Objective

Determine whether District officials maintained accurate and supported employee leave accrual records.

Key Findings

• Employee timekeeping records were inconsistent and leave used was not always deducted from the leave accrual records. Our tests of 69 employees found 12 days, valued at $3,700, which were not deducted from employees’ leave accruals.
• District officials did not always ensure employees submitted a leave request form or ensure the legitimacy of leave taken. The District may have paid as much as $14,200 for the cost of substitute employees for unsupported and potentially inappropriate leave taken.
• Leave earned by employees was not always in accordance with collective bargaining agreements.

Key Recommendations

• Increase oversight of personnel responsible for leave accrual records.
• Explore options for a more streamlined leave accrual system.

District officials generally agreed with our recommendations and indicated they planned to initiate corrective action.