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Audit Objective

Determine whether the Town’s payroll and time records were accurate.

Key Findings

• Town officials established adequate procedures to ensure that payroll and time records were accurate.
• We tested the payroll and time records of 30 employees over 22 payroll periods, totaling $1.5 million, and found that they were properly recorded, calculated and paid.

Key Recommendation

• Town officials should consider using electronic timesheet files instead of printing paper copies to file.

Officials agreed with our recommendation and indicated they planned to initiate corrective action.