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 were selected for audit from a population of 263 employees. The test found that two employees did not have the proper documentation to support the years of experience for salary determination. 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
Personnel files were internally audited by LPSS to ascertain whether we possessed relevant documents and to determine whether proper years of experience were granted. During the fiscal year under audit, Employee Services identified minimal errors regarding years of experience and made applicable corrections during the year. The outstanding minimal errors were tied to 2 out of 4400 plus employees. The minimal errors that were identified stemmed from the work of prior administrations ranging from 25 to 29 years ago.