The Board had processes and controls in place that ensured that longevity payments, pay actions, travel expenditures, and other ($500 or more) expenditures complied with state
laws and regulations. From September 2016 through February 2018, the Board's expenditures totaled approximately $7.3 million. Of that amount, salaries and wages totaled $3.9 million
and included $58,480 in longevity payments, $144,177 in travel expenditures, and $1,454,357 in expenditures of $500 or more. Additionally, 76 pay actions occurred for salary
increases or one-time merit bonuses. These expenditures were appropriately approved, correctly coded in USAS, and accurately paid. Additionally, pay actions were classified in
the Uniform Statewide Payroll/Personnel System (USPS) correctly, received all necessary approvals, and were supported. However, the Board should strengthen certain controls over
its expenditure processes and document its policies and procedures related to those processes.
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