SECTION IV – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
Audit Finding 2023-002 – Education Stabilization Fund (Assistance Listing 84.425) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
Internal control that supports the District's ability to initiate, record, process and report financial data consistent with the assertions of management in the basic financial statements and being charged to federal programs.
Questioned Costs:
Known Question Costs determined through audit test work totaled $9,239. Based on the sample size and the total population, this amount extrapolates to $245,883.
Condition:
During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger and charging the related activity to federal programs.
Context:
The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees.
Effect or Potential Effect:
Federal expenditures and related reimbursements from the federal government could be overstated.
Cause:
District Personnel did not ensure salaries were being paid and recorded correctly.
Recommendation:
Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.
Audit Finding 2023-004 – Special Education Cluster (Assistance Listing 84.027, 84.173) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
To meet eligibility standards for an award for the fiscal year, the LEA must budget for the education of children with disabilities at least the same amount, from one of the following sources, as the LEA spend for the purpose for the same source for the most recent fiscal year for which information is available:
1. Local funds only;
2. The combination of state and local funds;
3. Local funds only on a per capital basis; or
4. The combination of state and local funds on a per capita basis.
Condition:
During our audit, we noted the District did not have internal controls in place to ensure the District would meet Maintenance of Effort requirements.
Context:
There is a risk that the District will fail to comply with the eligibility and compliance standard for Maintenance of Effort requirements.
Effect or Potential Effect:
The District could fail to comply with Maintenance of Effort requirements.
Cause:
The District did not have sufficient internal controls to monitor Maintenance of Effort requirements.
Recommendation:
We recommend reviewing internal controls related to the monitoring of Maintenance of Effort requirements to ensure compliance with requirements.
Audit Finding 2023-007 – Education Stabilization Fund (Assistance Listing 84.425) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
Internal control that supports the District's ability to maintain compliance with federal program compliance requirements.
Questioned Costs:
Known Question Costs determined through audit test work totaled $9,239. Based on the sample size and the total population, this amount extrapolates to $245,883.
Condition:
During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger.
Context:
The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees.
Effect or Potential Effect:
The District did not comply with allowable cost and allowable activities compliance requirements for the Education Stabilization Fund.
Cause:
District Personnel did not ensure salaries were being paid and recorded correctly.
Recommendation:
Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.
Audit Finding 2023-004 – Special Education Cluster (Assistance Listing 84.027, 84.173) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
To meet eligibility standards for an award for the fiscal year, the LEA must budget for the education of children with disabilities at least the same amount, from one of the following sources, as the LEA spend for the purpose for the same source for the most recent fiscal year for which information is available:
1. Local funds only;
2. The combination of state and local funds;
3. Local funds only on a per capital basis; or
4. The combination of state and local funds on a per capita basis.
Condition:
During our audit, we noted the District did not have internal controls in place to ensure the District would meet Maintenance of Effort requirements.
Context:
There is a risk that the District will fail to comply with the eligibility and compliance standard for Maintenance of Effort requirements.
Effect or Potential Effect:
The District could fail to comply with Maintenance of Effort requirements.
Cause:
The District did not have sufficient internal controls to monitor Maintenance of Effort requirements.
Recommendation:
We recommend reviewing internal controls related to the monitoring of Maintenance of Effort requirements to ensure compliance with requirements.
Audit Finding 2023-004 – Special Education Cluster (Assistance Listing 84.027, 84.173) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
To meet eligibility standards for an award for the fiscal year, the LEA must budget for the education of children with disabilities at least the same amount, from one of the following sources, as the LEA spend for the purpose for the same source for the most recent fiscal year for which information is available:
1. Local funds only;
2. The combination of state and local funds;
3. Local funds only on a per capital basis; or
4. The combination of state and local funds on a per capita basis.
Condition:
During our audit, we noted the District did not have internal controls in place to ensure the District would meet Maintenance of Effort requirements.
Context:
There is a risk that the District will fail to comply with the eligibility and compliance standard for Maintenance of Effort requirements.
Effect or Potential Effect:
The District could fail to comply with Maintenance of Effort requirements.
Cause:
The District did not have sufficient internal controls to monitor Maintenance of Effort requirements.
Recommendation:
We recommend reviewing internal controls related to the monitoring of Maintenance of Effort requirements to ensure compliance with requirements.
Audit Finding 2023-004 – Special Education Cluster (Assistance Listing 84.027, 84.173) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
To meet eligibility standards for an award for the fiscal year, the LEA must budget for the education of children with disabilities at least the same amount, from one of the following sources, as the LEA spend for the purpose for the same source for the most recent fiscal year for which information is available:
1. Local funds only;
2. The combination of state and local funds;
3. Local funds only on a per capital basis; or
4. The combination of state and local funds on a per capita basis.
Condition:
During our audit, we noted the District did not have internal controls in place to ensure the District would meet Maintenance of Effort requirements.
Context:
There is a risk that the District will fail to comply with the eligibility and compliance standard for Maintenance of Effort requirements.
Effect or Potential Effect:
The District could fail to comply with Maintenance of Effort requirements.
Cause:
The District did not have sufficient internal controls to monitor Maintenance of Effort requirements.
Recommendation:
We recommend reviewing internal controls related to the monitoring of Maintenance of Effort requirements to ensure compliance with requirements.
SECTION IV – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
Audit Finding 2023-002 – Education Stabilization Fund (Assistance Listing 84.425) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
Internal control that supports the District's ability to initiate, record, process and report financial data consistent with the assertions of management in the basic financial statements and being charged to federal programs.
Questioned Costs:
Known Question Costs determined through audit test work totaled $9,239. Based on the sample size and the total population, this amount extrapolates to $245,883.
Condition:
During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger and charging the related activity to federal programs.
Context:
The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees.
Effect or Potential Effect:
Federal expenditures and related reimbursements from the federal government could be overstated.
Cause:
District Personnel did not ensure salaries were being paid and recorded correctly.
Recommendation:
Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.
Audit Finding 2023-007 – Education Stabilization Fund (Assistance Listing 84.425) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
Internal control that supports the District's ability to maintain compliance with federal program compliance requirements.
Questioned Costs:
Known Question Costs determined through audit test work totaled $9,239. Based on the sample size and the total population, this amount extrapolates to $245,883.
Condition:
During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger.
Context:
The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees.
Effect or Potential Effect:
The District did not comply with allowable cost and allowable activities compliance requirements for the Education Stabilization Fund.
Cause:
District Personnel did not ensure salaries were being paid and recorded correctly.
Recommendation:
Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.
SECTION IV – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
Audit Finding 2023-002 – Education Stabilization Fund (Assistance Listing 84.425) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
Internal control that supports the District's ability to initiate, record, process and report financial data consistent with the assertions of management in the basic financial statements and being charged to federal programs.
Questioned Costs:
Known Question Costs determined through audit test work totaled $9,239. Based on the sample size and the total population, this amount extrapolates to $245,883.
Condition:
During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger and charging the related activity to federal programs.
Context:
The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees.
Effect or Potential Effect:
Federal expenditures and related reimbursements from the federal government could be overstated.
Cause:
District Personnel did not ensure salaries were being paid and recorded correctly.
Recommendation:
Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.
Audit Finding 2023-007 – Education Stabilization Fund (Assistance Listing 84.425) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
Internal control that supports the District's ability to maintain compliance with federal program compliance requirements.
Questioned Costs:
Known Question Costs determined through audit test work totaled $9,239. Based on the sample size and the total population, this amount extrapolates to $245,883.
Condition:
During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger.
Context:
The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees.
Effect or Potential Effect:
The District did not comply with allowable cost and allowable activities compliance requirements for the Education Stabilization Fund.
Cause:
District Personnel did not ensure salaries were being paid and recorded correctly.
Recommendation:
Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.
SECTION IV – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
Audit Finding 2023-002 – Education Stabilization Fund (Assistance Listing 84.425) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
Internal control that supports the District's ability to initiate, record, process and report financial data consistent with the assertions of management in the basic financial statements and being charged to federal programs.
Questioned Costs:
Known Question Costs determined through audit test work totaled $9,239. Based on the sample size and the total population, this amount extrapolates to $245,883.
Condition:
During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger and charging the related activity to federal programs.
Context:
The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees.
Effect or Potential Effect:
Federal expenditures and related reimbursements from the federal government could be overstated.
Cause:
District Personnel did not ensure salaries were being paid and recorded correctly.
Recommendation:
Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.
Audit Finding 2023-007 – Education Stabilization Fund (Assistance Listing 84.425) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
Internal control that supports the District's ability to maintain compliance with federal program compliance requirements.
Questioned Costs:
Known Question Costs determined through audit test work totaled $9,239. Based on the sample size and the total population, this amount extrapolates to $245,883.
Condition:
During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger.
Context:
The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees.
Effect or Potential Effect:
The District did not comply with allowable cost and allowable activities compliance requirements for the Education Stabilization Fund.
Cause:
District Personnel did not ensure salaries were being paid and recorded correctly.
Recommendation:
Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.
SECTION IV – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
Audit Finding 2023-002 – Education Stabilization Fund (Assistance Listing 84.425) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
Internal control that supports the District's ability to initiate, record, process and report financial data consistent with the assertions of management in the basic financial statements and being charged to federal programs.
Questioned Costs:
Known Question Costs determined through audit test work totaled $9,239. Based on the sample size and the total population, this amount extrapolates to $245,883.
Condition:
During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger and charging the related activity to federal programs.
Context:
The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees.
Effect or Potential Effect:
Federal expenditures and related reimbursements from the federal government could be overstated.
Cause:
District Personnel did not ensure salaries were being paid and recorded correctly.
Recommendation:
Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.
Audit Finding 2023-007 – Education Stabilization Fund (Assistance Listing 84.425) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
Internal control that supports the District's ability to maintain compliance with federal program compliance requirements.
Questioned Costs:
Known Question Costs determined through audit test work totaled $9,239. Based on the sample size and the total population, this amount extrapolates to $245,883.
Condition:
During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger.
Context:
The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees.
Effect or Potential Effect:
The District did not comply with allowable cost and allowable activities compliance requirements for the Education Stabilization Fund.
Cause:
District Personnel did not ensure salaries were being paid and recorded correctly.
Recommendation:
Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.
SECTION IV – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
Audit Finding 2023-002 – Education Stabilization Fund (Assistance Listing 84.425) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
Internal control that supports the District's ability to initiate, record, process and report financial data consistent with the assertions of management in the basic financial statements and being charged to federal programs.
Questioned Costs:
Known Question Costs determined through audit test work totaled $9,239. Based on the sample size and the total population, this amount extrapolates to $245,883.
Condition:
During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger and charging the related activity to federal programs.
Context:
The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees.
Effect or Potential Effect:
Federal expenditures and related reimbursements from the federal government could be overstated.
Cause:
District Personnel did not ensure salaries were being paid and recorded correctly.
Recommendation:
Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.
Audit Finding 2023-004 – Special Education Cluster (Assistance Listing 84.027, 84.173) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
To meet eligibility standards for an award for the fiscal year, the LEA must budget for the education of children with disabilities at least the same amount, from one of the following sources, as the LEA spend for the purpose for the same source for the most recent fiscal year for which information is available:
1. Local funds only;
2. The combination of state and local funds;
3. Local funds only on a per capital basis; or
4. The combination of state and local funds on a per capita basis.
Condition:
During our audit, we noted the District did not have internal controls in place to ensure the District would meet Maintenance of Effort requirements.
Context:
There is a risk that the District will fail to comply with the eligibility and compliance standard for Maintenance of Effort requirements.
Effect or Potential Effect:
The District could fail to comply with Maintenance of Effort requirements.
Cause:
The District did not have sufficient internal controls to monitor Maintenance of Effort requirements.
Recommendation:
We recommend reviewing internal controls related to the monitoring of Maintenance of Effort requirements to ensure compliance with requirements.
Audit Finding 2023-007 – Education Stabilization Fund (Assistance Listing 84.425) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
Internal control that supports the District's ability to maintain compliance with federal program compliance requirements.
Questioned Costs:
Known Question Costs determined through audit test work totaled $9,239. Based on the sample size and the total population, this amount extrapolates to $245,883.
Condition:
During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger.
Context:
The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees.
Effect or Potential Effect:
The District did not comply with allowable cost and allowable activities compliance requirements for the Education Stabilization Fund.
Cause:
District Personnel did not ensure salaries were being paid and recorded correctly.
Recommendation:
Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.
Audit Finding 2023-004 – Special Education Cluster (Assistance Listing 84.027, 84.173) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
To meet eligibility standards for an award for the fiscal year, the LEA must budget for the education of children with disabilities at least the same amount, from one of the following sources, as the LEA spend for the purpose for the same source for the most recent fiscal year for which information is available:
1. Local funds only;
2. The combination of state and local funds;
3. Local funds only on a per capital basis; or
4. The combination of state and local funds on a per capita basis.
Condition:
During our audit, we noted the District did not have internal controls in place to ensure the District would meet Maintenance of Effort requirements.
Context:
There is a risk that the District will fail to comply with the eligibility and compliance standard for Maintenance of Effort requirements.
Effect or Potential Effect:
The District could fail to comply with Maintenance of Effort requirements.
Cause:
The District did not have sufficient internal controls to monitor Maintenance of Effort requirements.
Recommendation:
We recommend reviewing internal controls related to the monitoring of Maintenance of Effort requirements to ensure compliance with requirements.
Audit Finding 2023-004 – Special Education Cluster (Assistance Listing 84.027, 84.173) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
To meet eligibility standards for an award for the fiscal year, the LEA must budget for the education of children with disabilities at least the same amount, from one of the following sources, as the LEA spend for the purpose for the same source for the most recent fiscal year for which information is available:
1. Local funds only;
2. The combination of state and local funds;
3. Local funds only on a per capital basis; or
4. The combination of state and local funds on a per capita basis.
Condition:
During our audit, we noted the District did not have internal controls in place to ensure the District would meet Maintenance of Effort requirements.
Context:
There is a risk that the District will fail to comply with the eligibility and compliance standard for Maintenance of Effort requirements.
Effect or Potential Effect:
The District could fail to comply with Maintenance of Effort requirements.
Cause:
The District did not have sufficient internal controls to monitor Maintenance of Effort requirements.
Recommendation:
We recommend reviewing internal controls related to the monitoring of Maintenance of Effort requirements to ensure compliance with requirements.
Audit Finding 2023-004 – Special Education Cluster (Assistance Listing 84.027, 84.173) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
To meet eligibility standards for an award for the fiscal year, the LEA must budget for the education of children with disabilities at least the same amount, from one of the following sources, as the LEA spend for the purpose for the same source for the most recent fiscal year for which information is available:
1. Local funds only;
2. The combination of state and local funds;
3. Local funds only on a per capital basis; or
4. The combination of state and local funds on a per capita basis.
Condition:
During our audit, we noted the District did not have internal controls in place to ensure the District would meet Maintenance of Effort requirements.
Context:
There is a risk that the District will fail to comply with the eligibility and compliance standard for Maintenance of Effort requirements.
Effect or Potential Effect:
The District could fail to comply with Maintenance of Effort requirements.
Cause:
The District did not have sufficient internal controls to monitor Maintenance of Effort requirements.
Recommendation:
We recommend reviewing internal controls related to the monitoring of Maintenance of Effort requirements to ensure compliance with requirements.
SECTION IV – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
Audit Finding 2023-002 – Education Stabilization Fund (Assistance Listing 84.425) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
Internal control that supports the District's ability to initiate, record, process and report financial data consistent with the assertions of management in the basic financial statements and being charged to federal programs.
Questioned Costs:
Known Question Costs determined through audit test work totaled $9,239. Based on the sample size and the total population, this amount extrapolates to $245,883.
Condition:
During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger and charging the related activity to federal programs.
Context:
The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees.
Effect or Potential Effect:
Federal expenditures and related reimbursements from the federal government could be overstated.
Cause:
District Personnel did not ensure salaries were being paid and recorded correctly.
Recommendation:
Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.
Audit Finding 2023-007 – Education Stabilization Fund (Assistance Listing 84.425) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
Internal control that supports the District's ability to maintain compliance with federal program compliance requirements.
Questioned Costs:
Known Question Costs determined through audit test work totaled $9,239. Based on the sample size and the total population, this amount extrapolates to $245,883.
Condition:
During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger.
Context:
The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees.
Effect or Potential Effect:
The District did not comply with allowable cost and allowable activities compliance requirements for the Education Stabilization Fund.
Cause:
District Personnel did not ensure salaries were being paid and recorded correctly.
Recommendation:
Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.
SECTION IV – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
Audit Finding 2023-002 – Education Stabilization Fund (Assistance Listing 84.425) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
Internal control that supports the District's ability to initiate, record, process and report financial data consistent with the assertions of management in the basic financial statements and being charged to federal programs.
Questioned Costs:
Known Question Costs determined through audit test work totaled $9,239. Based on the sample size and the total population, this amount extrapolates to $245,883.
Condition:
During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger and charging the related activity to federal programs.
Context:
The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees.
Effect or Potential Effect:
Federal expenditures and related reimbursements from the federal government could be overstated.
Cause:
District Personnel did not ensure salaries were being paid and recorded correctly.
Recommendation:
Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.
Audit Finding 2023-007 – Education Stabilization Fund (Assistance Listing 84.425) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
Internal control that supports the District's ability to maintain compliance with federal program compliance requirements.
Questioned Costs:
Known Question Costs determined through audit test work totaled $9,239. Based on the sample size and the total population, this amount extrapolates to $245,883.
Condition:
During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger.
Context:
The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees.
Effect or Potential Effect:
The District did not comply with allowable cost and allowable activities compliance requirements for the Education Stabilization Fund.
Cause:
District Personnel did not ensure salaries were being paid and recorded correctly.
Recommendation:
Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.
SECTION IV – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
Audit Finding 2023-002 – Education Stabilization Fund (Assistance Listing 84.425) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
Internal control that supports the District's ability to initiate, record, process and report financial data consistent with the assertions of management in the basic financial statements and being charged to federal programs.
Questioned Costs:
Known Question Costs determined through audit test work totaled $9,239. Based on the sample size and the total population, this amount extrapolates to $245,883.
Condition:
During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger and charging the related activity to federal programs.
Context:
The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees.
Effect or Potential Effect:
Federal expenditures and related reimbursements from the federal government could be overstated.
Cause:
District Personnel did not ensure salaries were being paid and recorded correctly.
Recommendation:
Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.
Audit Finding 2023-007 – Education Stabilization Fund (Assistance Listing 84.425) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
Internal control that supports the District's ability to maintain compliance with federal program compliance requirements.
Questioned Costs:
Known Question Costs determined through audit test work totaled $9,239. Based on the sample size and the total population, this amount extrapolates to $245,883.
Condition:
During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger.
Context:
The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees.
Effect or Potential Effect:
The District did not comply with allowable cost and allowable activities compliance requirements for the Education Stabilization Fund.
Cause:
District Personnel did not ensure salaries were being paid and recorded correctly.
Recommendation:
Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.
SECTION IV – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
Audit Finding 2023-002 – Education Stabilization Fund (Assistance Listing 84.425) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
Internal control that supports the District's ability to initiate, record, process and report financial data consistent with the assertions of management in the basic financial statements and being charged to federal programs.
Questioned Costs:
Known Question Costs determined through audit test work totaled $9,239. Based on the sample size and the total population, this amount extrapolates to $245,883.
Condition:
During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger and charging the related activity to federal programs.
Context:
The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees.
Effect or Potential Effect:
Federal expenditures and related reimbursements from the federal government could be overstated.
Cause:
District Personnel did not ensure salaries were being paid and recorded correctly.
Recommendation:
Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.
Audit Finding 2023-007 – Education Stabilization Fund (Assistance Listing 84.425) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
Internal control that supports the District's ability to maintain compliance with federal program compliance requirements.
Questioned Costs:
Known Question Costs determined through audit test work totaled $9,239. Based on the sample size and the total population, this amount extrapolates to $245,883.
Condition:
During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger.
Context:
The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees.
Effect or Potential Effect:
The District did not comply with allowable cost and allowable activities compliance requirements for the Education Stabilization Fund.
Cause:
District Personnel did not ensure salaries were being paid and recorded correctly.
Recommendation:
Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.