Seattle School District #1

2011 Taxable Car Benefits

PBC
Purpose: To review the District's compliance with federal reporting requirements and its own policies and procedures and follow-up on prior audit recommendation.
Source: Roxanna Melville, Payroll Specialist and Julie Davidson, Payroll Manager
Conclusion:
Based on our follow-up on the prior year issue this matter is partially resolved.
Empl ID First Name Last Name Annual Sal Wk Yr Jan Feb March April May June
Jan/Jun
Days
Total
1/13-6/13
Eric Bergstrom 0.00
1088 Daniel Bryant 170219.68 260 21 19 21 22 22 20 125 375.00
807763 Yvonne Carpenter 48935.56 223 19 17 19 55 165.00
27356 Larry Dorsey 76596.96 260 17 22 20 59 177.00
801917 Michele Drorbaugh 72220.21 260 21 19 21 61 183.00
11486 Evelyn Green 41955.79 203 13 17 21 17 20 11 99 297.00
5709 John Jackson 38157.39 203 18 17 21 17 20 11 104 312.00
19434 Edward Liebl 72298.72 260 16 18 19 16 20 16 105 315.00
14711 Cheryl Martin 72989.15 260 21 19 19 59 177.00
2286 Pegi McEvoy 170445.16 260 21 19 21 22 22 20 125 375.00
4723 Annette Noriega 41645.7 203 15 15 19 17 18 10 94 282.00
Ransom Pittman 0.00
18913 Niel (Wright) Smith 35440.2 203 18 17 21 17 20 11 104 312.00
27510 Michael Tolley 160765.77 260 21 19 21 22 22 20 125 375.00
21086 Michele A White 33677.99 203 18 17 21 14 20 11 101 303.00
Totals 222 213 244 181 206 150 1216 3,648.00
Note 1 We verified this empl commuted with a District for 1st 5 months of 2014.
Note 2 Not eligible for commuter valuation method
Wage Type 5502
Based on our review July - Dec 2013 commuter tracking is incomplete. There are a total of 14 employees using District vehicles for commuting (excluding C.
Martin)
We were unable to determine payroll accounting for imputed wages based on personal use of a district vehicle was complete, accurate, and in accordance with
IRS regulations
Seattle School District #1
2011 Taxable Car Benefits
Empl ID First Name Last Name Annual Sal Wk Yr
July
21
Aug
23
Sept
19
Oct
23
Nov
19
Dec
17
July/Dec
Days
Total
7/13 -12/13
1088 Daniel Bryant 170,219.68 260 17 14 19 23 12 19 104 312.00
807763 Yvonne Carpenter 48,935.56 223 0.00
27356 Larry Dorsey 76,596.96 260 0 0.00
801917 Michele Drorbaugh 72,220.00 260 0.00
11486 Evelyn Green 41,955.79 203 0 0.00
5709 John Jackson 38,157.39 203 0 0 0 0.00
19434 Edward Liebl 72,298.72 260 0 0.00
14711 Cheryl Martin 72,989.15 260 -177.00
2286 Pegi McEvoy 170,445.16 260 15 22 19 23 18 19 116 348.00
4723 Annette Noriega 41,645.70 203 20 21 18 15 74 222.00
18913 Niel (Wright) Smith 35,440.20 203 0 0.00
27510 Michael Tolley 160,765.77 260 15 22 20 23 18 19 117 351.00
21086 Michele A White 33,677.99 203 0 0.00
Ransom Pittman 33,937.59 0.00
Eric Bergstrom 58,072.22 0.00
32 36 38 46 30 38 220 483.00

$1.50/trip
Seattle School District #1
2011 Taxable Car Benefits
To review the District's compliance with federal reporting requirements and its own policies and procedures and follow-up on prior audit recommendation.
See Note 1
See Note 2
These commuter days were reported in error.
1/2-3/30
Dec-March only
Based on our review July - Dec 2013 commuter tracking is incomplete. There are a total of 14 employees using District vehicles for commuting (excluding C.
Martin)
We were unable to determine payroll accounting for imputed wages based on personal use of a district vehicle was complete, accurate, and in accordance with
IRS regulations
Seattle School District #1
2011 Taxable Car Benefits
Note 2
Commutes three months out of year only.
Note 1
Commutes three months out of year only.
Note 1
Note 1
Note 1
Note 2
Note 2
See Note 1
See Note 1
$1.50/trip x 2 trips per day = $3.00 per day