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Audit Objective

Determine whether Town officials accurately maintained employee accrued leave records.

Determine whether Town officials ensured the information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.

Key Findings

Town officials did not:

• Maintain accurate leave records or follow the employee handbook and the collective bargaining agreement (CBA).
• Design or implement procedures to monitor compliance with their IT security policy.

Key Recommendations

• Review and update the employee handbook to include guidance on timekeeping procedures for the use of leave credits or compensatory time.
• Ensure that employee handbook policies and the CBA are followed for allocating all types of accrued leave earned including compensatory time.
• Design and implement procedures to monitor the use of IT resources, including personal use and provide IT security awareness training.

Town officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.