Finding Text
Criteria - Approvals of wages/salary contracts are required by the employee and the principal. Condition - Our testing revealed two instances out of a sample of two employees, whose salary contracts could not be obtained and reviewed for approval. Cause - Due to inadequate record keeping, the School was unable to locate salary contracts for two employees. Effect - The School is not in compliance with its established controls. Recommendation - We recommend that the School monitor its policies and procedures for wages/salary contract approvals and keep signed copies in the employees personnel file. Management Response - Finding 2022-002 - Salary contracts for two employees could not be obtained and reviewed for approval. a. Implementation of Plan of Action - Management will begin keeping signed copies of employee salary contracts in the employee?s personnel file. b. Implementation Date - The School expects to have this completed by June 30, 2024. c. Persons Responsible for the Implementation - The Board of Trustees and the Superintendent.