Finding Text
Criteria: District employees should be paid according to the approved salary schedule, adjusted for days and hours worked. Salaries and accounts to be charged in the Employee Master List in Smartfusion should agree with what was charged to the general ledger for each employee. Personnel files should be complete, to include identifying information such as copies of social security cards and state ID's, and a signed contract. Condition: No signed contract was included in the personnel files of 4 of 20 employees sampled. Gross pay for 3 employees did not agree to the salary shown in the Employee Master List in Smartfusion. The function charged for one employee did not agree to the Employee Master List. For 9 of the 20 employees sampled, we were unable to reconcile their salaries with the District-wide Salary Schedules, using scale and years of experience noted in the Employee Master List. Effect: We were unable to rely on internal controls over payroll in planning the audit. Cause: Unknown. Recommendation: The District should review employee salaries annually and ensure that actual gross pay and the Employee Master List are in agreement and that the salary paid is properly documented. District response: The District no longer exists due to consolidation. Employee salaries will be reviewed annually to ensure proper pay in the new district by the departments of Finance, and Human Resource.