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Audit Objective

Determine whether certain full-time Village employees who simultaneously worked another full-time municipal job worked the hours the Village compensated them for working.

Key Findings

• Village officials did not establish adequate time and attendance (T&A) controls; therefore, we could not confirm the three employees identified worked all the hours they were paid for.
• Village officials did not ensure that employees’ days and hours worked were adequately documented, certified by the employees or verified by a supervisor.
• Leave usage paid, totaling $3,979, was not deducted from leave accruals, and 536 hours of leave was taken without the use of time off request forms, as required.

Key Recommendations

• Establish adequate T&A controls and ensure employees and department heads certify that the time records report actual time worked.
• Ensure that leave usage is properly approved, reported, recorded or deducted from accruals.

Village officials disagreed with some of our findings but indicated they have taken or plan to take corrective action. Appendix B contains our comments on issues raised in the Village’s response.