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Audit Objective

Determine whether retiree health insurance contributions were accurately billed, collected, recorded and deposited.

Noteworthy Achievements

• District officials have established adequate procedures to ensure that retiree health insurance contributions were accurately billed, collected, recorded and deposited.
• We reviewed contributions for 40 retirees, totaling $33,139, and noted minor deficiencies, which we discussed with District officials.
• We randomly selected three months (November 2016, February 2017 and September 2017) to determine whether contributions paid to the District were largely deposited timely and intact.
• We reviewed all 19 deposits from our sample months, totaling approximately $241,880 and found that retiree health insurance payments were deposited intact, timely and accurately.

There were no recommendations as a result of this audit.

District officials agreed with our findings.