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Audit Objective

Determine if the District accurately compensated employees.

Key Findings

Generally, tested employees’ salaries were accurately paid. However,

• Time sheets were not always approved.
• Overtime was not consistently tracked or properly approved, resulting in possible over- or underpayments.
• Seven employees were paid incorrectly for credit hours earned.

Key Recommendations

• Ensure that time sheets, including overtime hours, are properly approved by the appropriate supervisor.
• Consult with legal counsel and take appropriate action to recover any overpayments.
• Ensure that stipends, including credit hours earned, are proper and supported.

District officials generally agreed with our recommendations and indicated they have taken or plan to take corrective action.