Finding Text
Criteria:Payments were made to employees without any proper documentation.Condition:Two employees were paid $40,000 each for on-call/overtime without proper documentation.Effect:Lack of proper documentation could result in undetected fraud, errors, and incomplete financial information.Cause:Lack of oversight by management and the Board.Recommendation:All employee payments should be documented as to the exact purpose of the payment and included in the payroll system to insure that applicable taxes and deductions are withheld.Views of Responsible Officials and Planned Corrective Actions:We agree with the auditors' comments, and the following action will be taken to improve the situation. The previous administration paid two maintenance employees for on-call/overtime without any documentation. Internal actions have been taken to prevent this from happening again.