[read complete report - pdf]

Audit Objective

Determine whether District officials accurately paid employees’ separation payments.

Key Findings

• We reviewed all 37 separation payments totaling $516,017 made to eligible employees during the audit period and found that, except for minor discrepancies, the payments were accurately paid in accordance with Board-approved contracts and agreements.
• District officials did not ensure an independent review of separation payment calculations was performed for all payments processed in the payroll system during the audit period, totaling $113,064.

Key Recommendation

• Establish procedures to provide an independent review of all employee separation payments to ensure they are calculated according to the terms and amounts authorized by the Board.

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