ML SeattleSD AC13 SplitSalariesCapProjectfund

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The District does not have sufficient documentation to support splitting the salaries of eligible employees between the General Fund and the Capital Projects Fund. The District charged approximately $8.3 million in salaries and benefits to the Capital Projects Fund during the audit period. The District can charge employee salaries and direct expenditures to that fund if the employees are hired or assigned to planning or construction management of capital projects and technology projects to improve business including training and support to students and teachers. The fund can also be charged to support academics including opening new buildings to meet enrollment growth, and improvements to science and computer classrooms, Special Education or other specialized classrooms and skill centers. The District may split salaries of employees between the General Fund and the Capital Projects Fund based on the percentage of time worked in each category. During the current year audit we followed up on prior year recommendations for payroll charged to the Capital Projects Fund. We found the District does not have sufficient documentation to support splitting the salaries of eligible employees between the General Fund and the Capital Projects Fund. Allocations are based on estimates instead of actual charges. Individual departments calculate an estimated workload of split-funded employees to be charged to the Capital Project fund during the annual budget process. The Departments communicate the percent allocated to the budget office but do not keep documentation to justify the workload on capital projects. The District does not keep track of the actual payroll charges for split-funded employees. During the year payroll costs are charged to the Capital Projects fund. At year end the District reallocates part of the costs to the General fund using an estimated workload percentage. We note that although the District went through a significant amount of turnover in the last year that it remains committed to improve accounting for capital expenditures in accordance with the Schools Accounting Manual. We recommend the District: • Allocate actual split salaries and benefits from the Capital Projects fund to the General fund monthly rather than once a year. • Keep track of the actual payroll costs of split-funded employees charged to the capital projects. • Maintain documentation for capital projects’ workload of employees who split their salaries between funds.

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ML SeattleSD AC13 SplitSalariesCapProjectfund

Transcript of ML SeattleSD AC13 SplitSalariesCapProjectfund

Page 1: ML SeattleSD AC13 SplitSalariesCapProjectfund

The District does not have sufficient documentation to support splitting the salaries of eligible employees between the General Fund and the Capital Projects Fund.

The District charged approximately $8.3 million in salaries and benefits to the Capital Projects Fund during the audit period. The District can charge employee salaries and direct expenditures to that fund if the employees are hired or assigned to planning or construction management of capital projects and technology projects to improve business including training and support to students and teachers. The fund can also be charged to support academics including opening new buildings to meet enrollment growth, and improvements to science and computer classrooms, Special Education or other specialized classrooms and skill centers. The District may split salaries of employees between the General Fund and the Capital Projects Fund based on the percentage of time worked in each category. During the current year audit we followed up on prior year recommendations for payroll charged to the Capital Projects Fund. We found the District does not have sufficient documentation to support splitting the salaries of eligible employees between the General Fund and the Capital Projects Fund. Allocations are based on estimates instead of actual charges. Individual departments calculate an estimated workload of split-funded employees to be charged to the Capital Project fund during the annual budget process. The Departments communicate the percent allocated to the budget office but do not keep documentation to justify the workload on capital projects. The District does not keep track of the actual payroll charges for split-funded employees. During the year payroll costs are charged to the Capital Projects fund. At year end the District reallocates part of the costs to the General fund using an estimated workload percentage.

We note that although the District went through a significant amount of turnover in the last year that it remains committed to improve accounting for capital expenditures in accordance with the Schools Accounting Manual. We recommend the District:

• Allocate actual split salaries and benefits from the Capital Projects fund to the General fund monthly rather than once a year.

• Keep track of the actual payroll costs of split-funded employees charged to the capital projects.

• Maintain documentation for capital projects’ workload of employees who split their salaries between funds.

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