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Audit Objective

Determine whether District officials implemented a system to ensure that payroll was properly segregated and that payroll time was properly authorized and recorded.

Key Findings

• Direct supervisors did not review or approve 244 of 309 timecards (79 percent) totaling $171,092.
• The Secretary did not document the reasons for adjustments of 151 of 158 payroll hours (96 percent) totaling $4,451.
• Commissioners or direct supervisors did not approve 178.25 of 196 overtime or doubletime hours (91 percent) totaling $7,833.

Key Recommendations

• Certify payrolls before payroll checks are distributed.
• Ensure timecards for all employees are reviewed and approved by their direct supervisors.
• Ensure Commissioners and direct supervisors document their pre-approval for overtime and double-time hours worked.

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