Finding Text
Condition Salary increases approved by the Board were incorrectly calculated and paid. Criteria The Board approved a $750 teacher pay increase effective November 1, 2021, and a $750 instructional employee pay increase effective February 1, 2022. Cause The pay increases became effective during the fiscal year and the calculation to prorate the increase was incorrectly performed. Effect The School Board incorrectly calculated and paid the salary increase to employees. Context A sample of 55 employees was selected for audit from a population of 55 employees. The test found that 43 employees were paid incorrectly. There are $6,403 of questioned costs as a result of incorrect salary calculations. Our sample was a non-statistical sample. Recommendation The School Board should ensure that salary increases given during the fiscal year are correctly calculated and paid. Views of Responsible Officials and Planned Corrective Action The Employee Services Department will have all salaries reviewed after they are set up in the accounting system. Connie Morvant, HR Generalist, will complete this function moving forward. All 2022-2023 hires have been audited and corrected. John Mouton, Director of Employee Services, and Eryn Hollier, Coordinator of Employee Services will review the salary schedule when updates are made. Also, when having to calculate salary increases or raises for a specific group of people during the year, the raise will be calculated according to the individual employees? number of working days remaining on their contract for the year. Employee Services will also consult Business Services as we have done in the past to ensure the raises and salaries are calculated correctly.