of disclosures regarding the “Draft” copy entitled “Financial Statements and Independent Auditor’s Report”
How much have the following errors cost the Town of Fromberg, and in turn its taxpayers? Payroll costs are a very big portion of TOF’s yearly budget. tfa notes the monthly “bills” (so to speak) provided by the TOF clerk never include any specific payroll information. Items such as amount of hours worked, overtime hours, vacation and sick time accrued, vacation and sick time used, to name just a few.
The following contains excerpts from said DRAFT “Financial Statement Findings – 2018-001 Timecard Verification”. Page 45.
“Condition: Employee timecards are not verified by department heads as required prior to the issuance of payroll”.
“Cause: The town failed to follow its policies and procedures in regard to payroll processing“. Emphasis added.
Expandable Google Docs link follows: https://drive.google.com/file/d/1S91aQc3Fm1lwjXg2TB6T_24Jvta1LCub/view?usp=sharing