Finding Text
Condition: One employee was paid at a rate less than their stated contract rate.
Criteria: The District should have review processes in place over payroll procedures to ensure proper
pay rates are being paid to all employees based on their contracted rate of pay.
Cause: The District’s controls did not identify a discrepancy between the salaried pay rate and the contract
rate.
Effect: The employee did not receive their full contract pay for the school year.
Questioned Costs: Not Applicable
Recommendation: We recommend the District establish controls over payroll to ensure proper
contract rates are being paid.
Corrective Action Plan: The District will have a dual review process so this mistake does not happen
again.