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Audit Objective

Determine if compensation paid to employees was in accordance with collective bargaining agreements (CBAs) and Board-approved contracts.

Noteworthy Achievements

• Except for a few minor discrepancies, which we discussed with District officials, District officials accurately paid and provided benefits to employees in accordance with CBAs and Board-approved contracts.
• We used a combination of manual and computer assisted auditing techniques (CAATs) to review payroll records for all employees paid during the audit period. District officials established effective payrollrelated policies and procedures to segregate duties and provide oversight.

There were no recommendations as a result of this audit.

District officials generally agreed with our report.