[read complete report – pdf]

Audit Objective 

Determine whether Green Tech High Charter School (School) officials accurately paid employees’ salaries and wages. 

Key Findings 

Officials: 

• Made payroll calculation errors totaling $1,210 for 10 salaried employees. 
• Did not maintain timesheets or payroll status change forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. 
• Could not support approvals for miscellaneous payments totaling $16,706 made to seven employees. 
• Could not support class coverage payments totaling $17,700 made to 44 employees. 

Key Recommendations 

• Issue and maintain payroll status change forms and ensure timesheets are prepared and submitted for all hourly employees and class coverage payments. 
• Provide training to class coverage coordinators and review and maintain supporting documentation for class coverage payments. 

School officials generally agreed with our recommendations and indicated they planned to initiate corrective action.