Issued Date
March 22, 2019
Audit Objective
Determine whether employee leave accrual records are accurate and leave requests are adequately approved.
Key Findings
- While leave accrual balances were accurate, not all leave taken is properly supported or approved.
- Records for 10 of 41 employees selected were missing leave pre-approval requests totaling 72 days, comprised of 452 hours for $9,927.
Key Recommendation
- District officials should develop and implement written procedures to ensure that all leave requests are properly approved before the leave is used.