K-12 School Payroll Audit

1.   Obtain a copy of a recent "Salary Line Load" report for miscellaneous
payroll for the school being visited.

2.   Review the report, noting any unusual items for follow-up.  Pay particular
attention to any lump sum payments included in the report.

3.   Inquire at the school as to who enters and approves miscellaneous payroll.

Entered by: ______________________  Approved by: ________________________

4.   For any items noted for follow-up in step 2 above, inquire as to the duties
of the person and assure that these duties are consistent with the position code
indicated in miscellaneous payroll.

5.   Review any work logs, time sheets, or other support for the miscellaneous
payroll payment selected.  Review the calculations of any lump sum payments
noted for review.

6.   Verify the existence of the employee through inquiry or observation.

7.   Include any findings or comments in the working papers and in the report
draft.