[read complete report - pdf]

Audit Objective

To determine whether:

• The Board of Trustees provided adequate oversight of the Library’s financial operations.
• Library officials accurately accrued and correctly paid employees for earned compensatory time and vacation leave.

Key Findings

• The Board improperly delegated claims audit duties to the School District’s claims auditor.
• Compensatory time and vacation leave was not always accrued and paid in accordance with the collective bargaining agreement (CBA) and employee handbook.

Key Recommendations

• The Board should thoroughly audit and approve claims prior to payment.
• Library officials should review leave accrual records for full-time and part-time employees for compliance with applicable CBA terms and, if necessary, correct discrepancies.

¹ A school district public library is established to serve the residents of the school district. The library and the library board are separate and distinct from the school district and the school board.
² According to the Library’s by-laws