[read complete report - pdf]

Audit Objective

Determine whether District officials appropriately monitored and controlled overtime for noninstructional employees.

Key Findings

• Our review of records for 15 noninstructional employees paid overtime totaling $54,041 during our audit period disclosed that District officials often did not document that prior approval was granted for overtime worked and that start and end times were documented on the time sheets in accordance with the overtime policy.
• The Superintendent told us that she permitted two noninstructional employees to earn overtime while they worked from home. However, this is neither specifically authorized nor prohibited by Board policy or in the employees’ memorandum of understanding (MOU) with District officials. Although there was no documentation that these employees received prior approval for overtime worked, they were paid for 392 hours of overtime totaling $8,513 while working at home.

Key Recommendations

• Document prior approval and justification for overtime worked.
• In consultation with legal counsel, review the overtime policy, MOU and procedures and, if appropriate, clarify whether employees may earn overtime when working from home.

District officials disagreed with certain aspects of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the District’s response letter.