West Buffalo Charter School - Payroll (2018M-72)

Issued Date
June 15, 2018

[read complete report - pdf]

Audit Objective

Determine whether School officials accurately compensated employees.

Key Findings

  • We reviewed salaries paid to 24 employees totaling $1.4 million for the period July 1, 2016 through January 7, 2018. Except for some minor discrepancies, employees were accurately paid.
  • School officials did not update employee salaries included in offer of employment letters when salary changes were made.
  • The Board did not formally approve the health insurance opt-out program and the leave benefits for maintenance employees.

Key Recommendations

  • Adopt a policy to provide detailed guidance for School officials to ensure any changes in salary or pay rate are properly authorized, approved and documented.
  • Formally approve benefits provided or paid to School employees.

School officials agreed with our recommendations and indicated they planned to initiate corrective action.