Montana Arts Council Financial-Compliance Audit for the Two Fiscal Years Ended .. 1987

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MONITOR ITS BUDGET TO AVOID OVERSPENDING APPROPRIATIONS.
Payroll The council employed a state employee who was paid under the state classification system. To supplement this employee's state salary, the council contracted with the foundation to pay the employee an additional fifty cents per hour more than the state pay matrix allowed for the employee's classified grade. The foundation initially paid the additional salary to the employee and the council later reimbursed the foundation with monie
...s from its contracted services budget. The council incurred total expenditures of $2,100 for the additional salary.
Section 2-18-207, MCA, states an agency may not increase the salary or wage of any class of positions without authorization from the Department of Administration (D of A). Council personnel said they believed the state classification for the employee was too low but they did not submit the necessary paperwork to the D of A for an approved upgrade until fiscal year 1986-87. The council received the approval from the D of A for the upgrade in August 1986.


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