Audit Objective

Determine whether South Jefferson Central School District (District) officials accurately paid employees’ salaries and wages. 

Audit Results 

We reviewed salaries and wages paid to 40 employees totaling $471,526 to determine whether salaries and wages were accurately paid. In addition, we reviewed payroll change reports for two months during our audit period to determine whether salary and wage increases from one paycheck date to the next paycheck date for 76 employees totaling $126,395 were authorized and supported by time records. Except for minor discrepancies, which we discussed with District officials, the employee salaries and wages reviewed were accurately paid, and the payroll increases were calculated correctly and supported by adequate time records. 

There were no recommendations as a result of this audit. 

District officials agreed with our findings.