Mt. Vernon Register-News

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August 30, 2013

Audit finds problems at ROE

(Continued)

The audit also stated checks requiring two signatures did not create adequate controls over cash; the petty cash was not secured properly; debit cards did not have adequate internal controls on purchases; and two $2,000 checks were unaccounted for — with the bookkeeper saying they believed the checks may not have been sent from the check printer.

Payroll was also cited.

“In one of 25 employees tested, two different employment contracts with the same date were signed by the Regional Superintendent and maintained in the employee’s personnel file; in one of 25 employees tested, the pay rate schedule maintained by the bookkeeper differed from the contract by $1,148; for 24 of the 25 employees tested, the reasonableness of the amount paid could not be determined because the ROE did not maintain a listing of job titles, descriptions of job duties and responsibilities and related pay scale; in 17 of 40 individual payroll transactions tested, required time and effort sheets were not maintained; in seven of 25 employees tested, the amount paid to the employee differed from the approved contract amount; in 16 of 23 payroll periods tested, an approved payroll register was not maintained; in all 18 of the direct deposit payroll transactions tested, a preliminary payroll direct deposit draft was not approved ... in all 18 of the direct deposit transactions tested, a final direct deposit transmittal was not approved by either the Regional Superintendent or Assistant Regional Superintendent.”

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