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July 12, 2014

Moriah Central criticized for record keeping in state audit

MORIAH — A state audit of employee-leave procedures at Moriah Central School says tighter oversight is needed.

School officials have responded that better controls on time off have already been put in place following the recommendations of the recent examination by the State Comptroller’s Office.

The audit, which covered only the internal controls over leave-accruals aspect of the school’s operation, found that some school employees had no supervisory review of their days off.

Specifically, the report said, “(auditors) found that the cafeteria manager, head custodian and Committee on Special Education secretary submit records of their leave time used to the payroll clerk without any independent approval.”

The School Board was also criticized for not adopting “comprehensive written policies and procedures to provide proper guidance and internal controls over leave accruals.”

'MINIMAL OVERSIGHT'

A district payroll clerk maintains the leave records of employees, under the supervision of the district business manager, the audit said.

“There was minimal oversight of the employee leave-accrual records maintained by the payroll clerk,” according to the audit. “The payroll clerk receives records containing employees’ absences, which she uses to deduct the amount of leave time taken from each employee’s leave accrual balances. 

"However, in addition, other than the payroll clerk providing the leave accrual balances to the employees on an annual basis, there are no periodic reviews performed by a district official to ensure the accuracy of the leave records maintained by the payroll clerk.”

20 WORKERS' RECORDS

Examiners looked at time off taken by 20 employees, the report said.

“We found errors in the leave accrual records for seven employees, totaling $4,875. For six of these employees, the data entered into the employees’ leave accrual records in the financial system did not agree with the input documents.”

The seventh worker didn’t have a vacation day carried over from the previous school year that should have been, auditors noted.

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