ROUND ROCK INDEPENDENT SCHOOL DISTRICT

HUMAN RESOURCES
AUDIT PROGRAM

W/P AUDITOR
AUDIT PROGRAM REF INITIALS

GENERAL

The Human Resources Department is responsible for providing services to more than 4,100
full-time, part-time, and substitute employees. Human Resources recruits and hires all
employees, ensures compliance with Federal and State laws and regulations, collects and
maintains all required personnel documents, maintains automated personnel systems, and
administers the District’s compensation plan.

AUDIT OBJECTIVES

1. Comprehensive policies and procedures have been developed and documented for critical
functions of the Department;

2. The District is in compliance with established policies and regulatory requirements;

3. Human Resources effectively monitors the number and type of employees needed to
accomplish the District’s objectives;

4. Staffing procedures provide qualified staff in a timely manner to ensure continuity of

operations;

5. Employee performance is periodically assessed and accurately documented to promote

the success of the employeee and the District;

6. Positive employee relations are promoted through the consistent application of District
policies and procedures; and,

7. A compensation and benefit system is in place that allows Round Rock I.S.D. to attract
and retain quality employees.

AUDIT PROCEDURES

1) General

a) Obtain:
i) Policies and Procedures
ii) Prior Audit Reports
iii) External Auditor Management Reports
iv) Regulatory Examination Reports
v) Job Descriptions and Organizational Chart
vi) Related Information of Laws and Regulations

b) Review policies and procedures to determine adequacy.

c) Review prior reports to determine whether corrective action has been implemented
for noted deficiencies.

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 ROUND ROCK INDEPENDENT SCHOOL DISTRICT
HUMAN RESOURCES
AUDIT PROGRAM

W/P AUDITOR
AUDIT PROGRAM REF INITIALS
2) Lead Schedule

a) Prepare a lead schedule of all accounts affected and indicate the balance as of the
audit date. Prior to completion of the audit, ensure that all accounts have been
verified by reconciliation, analytical review, or testing.

3) Document Flow

a) Document the flow of documents through payroll processing.

4) Utilized Forms

a) Obtain copies of all forms used by the department.

b) Evaluate for adequacy and effectiveness.

5) Generated Reports

a) Obtain copies or examples of all reports generated for the personnel and payroll
departments and determine their use and distribution. Include system reports, PC
reports, and manual reports. Ensure that the information presented in these reports is
tested or analyzed at some point in the audit program.

6) Planning

a) Determine how the Human Resources Department identifies and monitors the
number and type of personnel necessary to meet the District’s needs. Obtain copies
of any planning or forecasting documents used and evaluate for adequacy.
Document how this information is disseminated to other management offices.

b) Turnover in key positions can affect the operations and efficiency of the District.
Calculate employee turnover percentages by department or campus. Schedule for
further investigation any areas which have experienced unusually high turnover.

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 ROUND ROCK INDEPENDENT SCHOOL DISTRICT
HUMAN RESOURCES
AUDIT PROGRAM

W/P AUDITOR
AUDIT PROGRAM REF INITIALS
7) Recruitment and Staffing

a) Document the process for recruiting and staffing positions. Determine how
vacancies are identified, publicized, and filled. Ensure that turnaround time for
filling vacancies is reasonable.

b) Review the Position Control system. Is the system adequate to ensure that only
approved positions are filled? Does the system fulfill the District’s needs with
respect to controlling employment and vacancies?

c) Determine how equity is achieved and monitored in placing employees at each

campus. Education laws place certain restrictions on class size and staff
qualifications and a method of meeting these guidelines must be in place.

d) Determine from Department personnel what screening procedures are in effect for
new employees. Employment practices and related documentation must adhere to
District policy and various labor laws. Select a sample of new employees and verify
that all required checks were performed and that all required data is in file.

e) Review the personnel files for a sample of teachers and verify the following:

i) An official transcript is in file.

ii) The Service Record is current.
iii) A Teaching Certificate is in file.
iv) The Area of Specialization matches the assignment.

f) Obtain an understanding of the Substitute system. Document how individuals are

screened for inclusion, selected for use, and tracked for salary purposes. Test as
necessary.

g) Determine and document what type of orientation is provided to new employees

(both at the start of the new school year and throughout the year). Evaluate for
adequacy. Determine if the District uses a probationary period. If so, how is
performance monitored during this period? Select a sample of employees and
review for evidence of probationary evaluations.

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 ROUND ROCK INDEPENDENT SCHOOL DISTRICT
HUMAN RESOURCES
AUDIT PROGRAM

W/P AUDITOR
AUDIT PROGRAM REF INITIALS
8) Employee Training and Development

a) Obtain a copy of the most current Employee Handbook and evaluate any changes
made since the last audit. Determine how the manual is distributed and updated.
Comment on adequacy of content.

b) Certain positions in education are required by law to receive a specified number of

hours of continuing education on an annual basis. Obtain from Personnel or Staff
Development a schedule of mandated staff development requirements. Select a
sample of affected employees and verify that evidence of CPE is in file. Determine
how attainment of required CPE is monitored.

c) Evaluate in-house training programs. What programs are in effect? How does
management evaluate, identify, and respond to employees’ training needs? How is
training provided to newly assigned and existing employees? Is follow-up provided
to ensure employees have been properly trained? Are opportunities for training
provided to all employees?

9) Performance and Evaluation Records

a) Accurate and timely job descriptions are an important mechanism for ensuring
organizational clarity and administrative control. Determine whether job
descriptions are available for each position. Assess whether they are adequate,
dated, filed, and whether a copy has been provided to each employee.

b) Determine the District’s schedule for preparing performance evaluations. Select a

sample of employees and verify that the required evaluations have been prepared
within the appropriate time frames. Examine completed evaluations for adequacy of
information and documentation of performance. Ensure that the evaluation has been
signed by the employee, that progress discussions are conducted on a regular basis
and are documented, and that goals are realistic and measurable.

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 ROUND ROCK INDEPENDENT SCHOOL DISTRICT
HUMAN RESOURCES
AUDIT PROGRAM

W/P AUDITOR
AUDIT PROGRAM REF INITIALS
10) Employee Relations

a) Determine through discussion with Human Resource management what procedures

are in place to ensure that employment-related policies are enforced consistently and
objectively, and that employee disputes are promptly and properly resolved.

b) Obtain documentation of recent grievances filed by employees and determine the

disposition. If the grievance was upheld by management, attempt to identify what
factors contributed to the situation and what steps have been implemented to prevent
recurrence.

c) Determine from Department personnel what procedures are performed when an

employee terminates, either voluntarily or involuntarily. Select a sample of
employees terminated in the past six months and review records to see that all
appropriate action was taken.

d) For employees selected above, ensure that an exit interview form or checklist for
separation was completed.

e) Review payroll records after termination to ensure that no salary was paid after the
termination date.

11) Compensation and Benefits

a) Document how salary and benefit schedules are established, monitored, and revised
to ensure that the District can attract and retain qualified employees.

b) Determine what procedures are in place to ensure that salaries and benefits are
consistently administered and result in internal equity among positions.

c) Examine documentation of recent requests for changes in positions or salary, both

approved and denied. Ensure that criteria for measurement were equitably and
accurately applied.

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 ROUND ROCK INDEPENDENT SCHOOL DISTRICT
HUMAN RESOURCES
AUDIT PROGRAM

W/P AUDITOR
AUDIT PROGRAM REF INITIALS
12) Required Regulatory Notices

a) Noncompliance with federal and state regulations could result in fines or other
disciplinary action. Ensure that required posters and notices are displayed, including:

i) RRISD’s Title IX Coordinators

ii) Equal Employment Opportunity Commission (EEOC)
iii) Texas Commission on Human Rights (the Law in Texas)
iv) Fair Labor Standards Act (U.S. Dept. of Labor) (Federal Minimum Wage)
v) Family & Medical Leave Act of 1993 (U.S. Dept. of Labor)
vi) Federal Drug-Free Workplace Act (DI Exhibit)
vii) Federal Drug-Free Schools & Communities Act (DI Local)
viii) Pro Children Act of 1994 (No Smoking)
ix) Texas Hazard Communication Act (English and Spanish versions)
x) Texas Structural Pest Control Board
(1) To be posted 48 hours before a pesticide application.
xi) Texas Workforce Commission (English and Spanish versions)
xii) Texas Worker’s Compensation Act
xiii) Texas Worker’s Compensation Rule
xiv) Texas Whistleblower’s Act

13) Custody of Personnel Records

a) Ensure that access to personnel records is limited to authorized employees only.

Determine whether files are consistently safeguarded during and after business
hours.

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