Purpose of Audit

The purpose of our audit was to examine the School’s payroll and timekeeping functions for the period July 1, 2013 through September 30, 2014.

Background

The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not under the control of the local school board. The School is governed by a nine-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $5.5 million.

Key Findings

• Payroll records for all employees for the 2013-14 school year did not include Personnel Action Forms and for some employees did not include offer letters.
• School officials did not ensure that all required employees completed and submitted timesheets.
• Leave accrual spreadsheet for employees who were entitled to earn vacation time did not show beginning and ending balances of vacation time available.

Key Recommendations

• Ensure that all employees have offer letters and/or personnel Action Forms in their personnel files to establish salaries and wages at the start of each school year.
• Ensure that timesheets include starting and ending work times and breaks, are correctly totaled and are signed by employees and their supervisors.
• Adopt policies and procedures to ensure that employee leave benefits are properly provided, used and accounted for.