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 three employees, whose salary contracts did not contain appropriate approvals. Additionally, there was one instance out of the three employees where timesheets containing approved hours worked could not be obtained and whose hourly rate was paid at an amount greater than the approved amount.
Cause - Due to inadequate record keeping, the School was unable to locate salary contracts for two employees, timesheets for one individual could not be located, and the one employee was paid at an unapproved rate.
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, and maintain electronic records of approved timesheets.
Management Response - Finding 2023-002 - Salary contracts for two employees could not be reviewed for approval. Timesheets for hours worked could not be obtained and the approved hourly rate did not match the rate used to pay the employee.
a. Implementation of Plan of Action - Management will begin keeping signed copies of employee salary contracts and hourly rates in the employee’s personnel file, and maintaining electronic copies of timecards.
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.