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and deletions to vendor information. These signed reports will be saved and <br />made available for review in future audits. <br />4. During our audit, we noted that a single individual add/edits employees' pay rates <br />and is also in charge of processing payroll. Upon further review, we identified that <br />several other employees in the finance department also have access to change <br />employees' pay rates. <br />a. Recommendation. We recommend that the District segregates the payroll <br />processing function from the employee data changes function and perform <br />regular risk assessments reviews to identify where segregation of duties <br />issues need to be addressed in the payroll process. <br />b. Correction action. Implementing this recommendation while maintaining the <br />need for redundancy in staff (to allow for vacations, etc ... ) would require the <br />addition of an additional staff member and is not a viable option at this time. <br />Rather, bi-weekly, the Management Services Administrator or Accounting <br />Supervisor will print Employee Audit Reports and review all changes, <br />additions and deletions to employee information. These signed reports will be <br />saved and made available for review in future audits. <br />r.nnn1iminn <br />The implementation of these recommendations will provide the District with a stronger <br />system of internal control while also making its operations more efficient. <br />ATTEST: <br />Jim Friedl <br />General Manager <br />52021 <br />2 2/ 1Ci <br />