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inadequate compensation. <br /> - / <br /> The present SAP provides that sick leave may be accumulated <br /> to a maximum of 120 days for the use of an employee in any one year. <br /> After a review of the payroll records and discussions with a <br /> representative of the Personnel Board, Town Accountant, and Town - <br /> Treasurer, we were unable to locate any document which reflected the <br /> available accumulated sick leave by employee nor the .related cost <br /> associated with the accumulated sick leave. <br /> The SAP also has a provision that a doctor' s certificate may <br /> be required-by the Department Head if .an employee is- absent from work <br /> for three (3) consecutive days or more at one time, or for ten (10) <br /> or more days in a calendar year. <br /> According to information provided by the Personnel Board, <br /> twenty-two individuals were sick 3 or more consecutive days or 10 <br /> days or more during the year. These twenty-two individuals accounted <br /> for 277 sick days; however only 70'h days or 25 .5% of the days were. <br /> accounted for by a doctor' s certificate. In addition, it should be <br /> noted that the data accumulated by department was incons-istent with <br /> data regarding individuals who did or did not provide a doctor' s <br /> certificate. <br /> RECOMMENDATION <br /> it is our recommendation that the payroll related be <br /> reviewed carefully. The current system lends itself to considerable <br /> opportunities for abuse and poor data documentation. It is our <br /> suggestion that the payroll reporting system be modified so that <br /> CHARLES E. DiPESA & CO., BOSTON, MASS. (617)423-3555 <br />