Purpose: To verify supplemental payments made to Principals and Assistant Principals are adequately supported and authorized.

Source: Terry Meisenburg, Director of Labor Relations

Procedures: We obtained a data extract of Principals and Assistant Principals who received supplemental pay during the audit period.

We selected three for testing that received the highest supplemental pay amounts.

We requested a copy of the PASS contract template to review stipends and/or supplemental payments that fall under the purview of the PASS contract

We obtained the HR support for the supplemental payments from Laurel Moody, HR Supervisor and verified the payments issued were authorized per the PASS contract

Conclusion: In one of three employees tested the additional compensation payments were not adequately supported and authorized.

One employee was overpaid $16,646.35 for performing work of a second evaluation. See

Id

Name/Type of

Wage

Cert Admin

Suppl Comp

Cell Phone

Allow

Vacation

Cashout Ann Salaried Pay

1960 Ronald E. Timmons 19,977.12$ 600.00$ 2,377.28$ 104,124.84$

22136 Farah Greenberg Thaxton11,500.00$ 2,542.54$ 112,091.38$

807484 Shannon McKinney 10,008.00$ 550.00$ 2,520.69$ 110,406.36$

Note 1

Asst Principal recv'd supplemental compensation based on additional hours worked as a second evaluator .

State Law requires a second evaluator be present in the classroom while teachers are on probation.

Ron was asked to evaluate two teachers then submit his time sheets for reimbursement After both evaluations were completed, Ron was paid in one lump sum on 6.20.13.

Ron was paid his daily rate of pay (2011-12, $49.56 per hour; 2012-13, $50.06 per hour). Ron’s timesheets reflect that he worked 49.5 hours in 2011-12 on the Schimmel and Wiley evaluations.

The total compensation for the work as second evaluator should during SY 2012 should have been $2,453.22.

In 2012-13 his time sheet reflects he worked 17.5 hours on the Wiley evaluation. The total compensation for that period should have been $876.05.

The total payment due to employee for SY 2012 and SY 2013 was $3329.27 and was authorized by Sue Means the HR SupervisorDue to misreading of paperwork the employee was paid not one time for extra duties but six month $3329.27 per month.

Because HR did not have adequate process in place to assure that only authorized compensation was paid the employee was overpaid $16,646.

We learned later that the employee contacted HR an Payroll trying to explain that he is been overpaid; however, no actions were taken.

To verify supplemental payments made to Principals and Assistant Principals are adequately supported and authorized.

We obtained a data extract of Principals and Assistant Principals who received supplemental pay during the audit period.

We requested a copy of the PASS contract template to review stipends and/or supplemental payments that fall under the purview of the PASS contract

We obtained the HR support for the supplemental payments from Laurel Moody, HR Supervisor and verified the payments issued were authorized per the PASS contract

In one of three employees tested the additional compensation payments were not adequately supported and authorized.

One employee was overpaid $16,646.35 for performing work of a second evaluation. See

Furlough K-8 Stipend

Settlement

Retrmnt R

Total SY 2013

Pay

(400.48)$ 126,678.76$

(428.32)$ 1,500.00$ 5,625.00$ 132,830.60$

(424.64)$ 123,060.41$

Asst Principal recv'd supplemental compensation based on additional hours worked as a second evaluator .

Ron was asked to evaluate two teachers then submit his time sheets for reimbursement After both evaluations were completed, Ron was paid in one lump sum on 6.20.13.

Ron was paid his daily rate of pay (2011-12, $49.56 per hour; 2012-13, $50.06 per hour). Ron’s timesheets reflect that he worked 49.5 hours in 2011-12 on the Schimmel and Wiley evaluations.

The total compensation for the work as second evaluator should during SY 2012 should have been $2,453.22.

In 2012-13 his time sheet reflects he worked 17.5 hours on the Wiley evaluation. The total compensation for that period should have been $876.05.

The total payment due to employee for SY 2012 and SY 2013 was $3329.27 and was authorized by Sue Means the HR SupervisorDue to misreading of paperwork the employee was paid not one time for extra duties but six month $3329.27 per month.

Because HR did not have adequate process in place to assure that only authorized compensation was paid the employee was overpaid $16,646.

We learned later that the employee contacted HR an Payroll trying to explain that he is been overpaid; however, no actions were taken.

To Overtime Pay:

We obtained the HR support for the supplemental payments from Laurel Moody, HR Supervisor and verified the payments issued were authorized per the PASS contract

Auditor's Notes

Overpayment of $16,646 - See Note 1

Supplement was based on principal moving from a high performing

school to a low performing school. Per PASS contract empl is

awarded a one time bonus of $10,000. In addition the empl recv'd

a stipend of $1,500 for acting as Principal of a high priority focus

school

Principal recv'd a $10,000 bonus for opening a new school

Ron was asked to evaluate two teachers then submit his time sheets for reimbursement After both evaluations were completed, Ron was paid in one lump sum on 6.20.13.

Ron was paid his daily rate of pay (2011-12, $49.56 per hour; 2012-13, $50.06 per hour). Ron’s timesheets reflect that he worked 49.5 hours in 2011-12 on the Schimmel and Wiley evaluations.