Finding Text
Condition There were inadequate controls over documentation in personnel files. Criteria The School Board should adhere to its policies and procedures to ensure that all required documentation is maintained in the personnel files. Cause The School Board did not adhere to its policies and procedures regarding personnel file documentation. Effect Supporting documentation relating to employee experience is not being properly maintained in the personnel files. Context A sample of 40 employees was selected for audit from a population of 268 employees. The test found that 8 employees did not have the proper documentation to support the years of experience for salary determination. There are $31,610 of questioned costs as a result of inadequate personnel documentation. Our sample was a non-statistical sample. Recommendation The School Board should adhere to their policies and procedures and ensure that all required documentation is maintained. Views of Responsible Officials and Planned Corrective Action Moving forward, Pam Belmore has been assigned the task of auditing personnel files to ensure the correct experience and education information is in the files. She is starting with the grant-funded positions first, per Anthony Mouton?s suggestion. Also, Madeline Guilbeau, Employee Services data Technician, has been given the role of checking certification requirements for non-teaching/non-instructional personnel. Some employees are given a grace period of 60 to 90 days to pass different certification/licensure exams. Ms. Guilbeau will be responsible for ensuring that these employees meet said requirements. She will begin with ensuring that all grant-funded employees are up to date and then move on to other employees.