Audit 30372

FY End
2022-06-30
Total Expended
$8.95M
Findings
14
Programs
14
Year: 2022 Accepted: 2023-02-08
Auditor: Cordova CPAS LLC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
28582 2022-003 Significant Deficiency - AB
28583 2022-003 Significant Deficiency - AB
28584 2022-003 Significant Deficiency - AB
28585 2022-003 Significant Deficiency - AB
28586 2022-003 Significant Deficiency - AB
28587 2022-003 Significant Deficiency - AB
28588 2022-003 Significant Deficiency - AB
605024 2022-003 Significant Deficiency - AB
605025 2022-003 Significant Deficiency - AB
605026 2022-003 Significant Deficiency - AB
605027 2022-003 Significant Deficiency - AB
605028 2022-003 Significant Deficiency - AB
605029 2022-003 Significant Deficiency - AB
605030 2022-003 Significant Deficiency - AB

Contacts

Name Title Type
GPVFNCQ5CAW7 Annette Torrez Auditee
5059661026 Bobby Cordova Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of theBelen Consolidated School District No. 2 and is presented on the modified accrual basis of accounting, which is thesame basis as was used to prepare the fund financial statements. The information in this Schedule is presented inaccordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirementsfor Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ fromamounts presented in, or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

2022-003 ? Internal Controls over Compliance ? (Significant Deficiency) Federal Program Information: Funding Agency: Department Education Title: Title I Assistance Listing Number: 84.010 Compliance Requirement: Allowable Activities/Allowable Costs Award Year: July 1, 2021 to June 30, 2022 Condition: During our audit, we noted the following circumstances in our testwork over disbursements for the Title I program: ? During our examination of payroll records, there were three employees out of 25 tested that were incorrectly paid for hours paid with Title I funds for a special event, each were paid $15 more than they should have been paid. Criteria: The District must establish internal controls over compliance with allowable activities, allowable costs (2 CFR 200.303). Effect: The District overpaid employees with Title I funds which meant the District had expenditures that were not in compliance with the allowable activities/allowable costs requirements for the Title I program. Questioned Costs: $45 Cause: The District did not have a proper review of these payments to ensure that the correct amounts were paid for this special event. The District had a new staff in payroll and was unaware that benefits for these events were paid for by the operational fund as opposed to Title I funds. This was only done for a few pay periods for a limited amount of hours paid before it was subsequently corrected going forward. Auditors? Recommendation: We recommend that the District ensure that an individual familiar with the various compliance requirements be involved in the review of payroll. Agency?s Response: The District?s payroll office will work more closely with Federal Programs to ensure proper compliance when additional compensation is requested. Amounts will be verified prior to processing payment and ensure amounts fall within compliance. Person responsible for corrective action: Jade Kittrell, Payroll Specialist, Valeryia Gauthier, Federal Programs Director. Timeframe: Immediate as of November 2022.
2022-003 ? Internal Controls over Compliance ? (Significant Deficiency) Federal Program Information: Funding Agency: Department Education Title: Title I Assistance Listing Number: 84.010 Compliance Requirement: Allowable Activities/Allowable Costs Award Year: July 1, 2021 to June 30, 2022 Condition: During our audit, we noted the following circumstances in our testwork over disbursements for the Title I program: ? During our examination of payroll records, there were three employees out of 25 tested that were incorrectly paid for hours paid with Title I funds for a special event, each were paid $15 more than they should have been paid. Criteria: The District must establish internal controls over compliance with allowable activities, allowable costs (2 CFR 200.303). Effect: The District overpaid employees with Title I funds which meant the District had expenditures that were not in compliance with the allowable activities/allowable costs requirements for the Title I program. Questioned Costs: $45 Cause: The District did not have a proper review of these payments to ensure that the correct amounts were paid for this special event. The District had a new staff in payroll and was unaware that benefits for these events were paid for by the operational fund as opposed to Title I funds. This was only done for a few pay periods for a limited amount of hours paid before it was subsequently corrected going forward. Auditors? Recommendation: We recommend that the District ensure that an individual familiar with the various compliance requirements be involved in the review of payroll. Agency?s Response: The District?s payroll office will work more closely with Federal Programs to ensure proper compliance when additional compensation is requested. Amounts will be verified prior to processing payment and ensure amounts fall within compliance. Person responsible for corrective action: Jade Kittrell, Payroll Specialist, Valeryia Gauthier, Federal Programs Director. Timeframe: Immediate as of November 2022.
2022-003 ? Internal Controls over Compliance ? (Significant Deficiency) Federal Program Information: Funding Agency: Department Education Title: Title I Assistance Listing Number: 84.010 Compliance Requirement: Allowable Activities/Allowable Costs Award Year: July 1, 2021 to June 30, 2022 Condition: During our audit, we noted the following circumstances in our testwork over disbursements for the Title I program: ? During our examination of payroll records, there were three employees out of 25 tested that were incorrectly paid for hours paid with Title I funds for a special event, each were paid $15 more than they should have been paid. Criteria: The District must establish internal controls over compliance with allowable activities, allowable costs (2 CFR 200.303). Effect: The District overpaid employees with Title I funds which meant the District had expenditures that were not in compliance with the allowable activities/allowable costs requirements for the Title I program. Questioned Costs: $45 Cause: The District did not have a proper review of these payments to ensure that the correct amounts were paid for this special event. The District had a new staff in payroll and was unaware that benefits for these events were paid for by the operational fund as opposed to Title I funds. This was only done for a few pay periods for a limited amount of hours paid before it was subsequently corrected going forward. Auditors? Recommendation: We recommend that the District ensure that an individual familiar with the various compliance requirements be involved in the review of payroll. Agency?s Response: The District?s payroll office will work more closely with Federal Programs to ensure proper compliance when additional compensation is requested. Amounts will be verified prior to processing payment and ensure amounts fall within compliance. Person responsible for corrective action: Jade Kittrell, Payroll Specialist, Valeryia Gauthier, Federal Programs Director. Timeframe: Immediate as of November 2022.
2022-003 ? Internal Controls over Compliance ? (Significant Deficiency) Federal Program Information: Funding Agency: Department Education Title: Title I Assistance Listing Number: 84.010 Compliance Requirement: Allowable Activities/Allowable Costs Award Year: July 1, 2021 to June 30, 2022 Condition: During our audit, we noted the following circumstances in our testwork over disbursements for the Title I program: ? During our examination of payroll records, there were three employees out of 25 tested that were incorrectly paid for hours paid with Title I funds for a special event, each were paid $15 more than they should have been paid. Criteria: The District must establish internal controls over compliance with allowable activities, allowable costs (2 CFR 200.303). Effect: The District overpaid employees with Title I funds which meant the District had expenditures that were not in compliance with the allowable activities/allowable costs requirements for the Title I program. Questioned Costs: $45 Cause: The District did not have a proper review of these payments to ensure that the correct amounts were paid for this special event. The District had a new staff in payroll and was unaware that benefits for these events were paid for by the operational fund as opposed to Title I funds. This was only done for a few pay periods for a limited amount of hours paid before it was subsequently corrected going forward. Auditors? Recommendation: We recommend that the District ensure that an individual familiar with the various compliance requirements be involved in the review of payroll. Agency?s Response: The District?s payroll office will work more closely with Federal Programs to ensure proper compliance when additional compensation is requested. Amounts will be verified prior to processing payment and ensure amounts fall within compliance. Person responsible for corrective action: Jade Kittrell, Payroll Specialist, Valeryia Gauthier, Federal Programs Director. Timeframe: Immediate as of November 2022.
2022-003 ? Internal Controls over Compliance ? (Significant Deficiency) Federal Program Information: Funding Agency: Department Education Title: Title I Assistance Listing Number: 84.010 Compliance Requirement: Allowable Activities/Allowable Costs Award Year: July 1, 2021 to June 30, 2022 Condition: During our audit, we noted the following circumstances in our testwork over disbursements for the Title I program: ? During our examination of payroll records, there were three employees out of 25 tested that were incorrectly paid for hours paid with Title I funds for a special event, each were paid $15 more than they should have been paid. Criteria: The District must establish internal controls over compliance with allowable activities, allowable costs (2 CFR 200.303). Effect: The District overpaid employees with Title I funds which meant the District had expenditures that were not in compliance with the allowable activities/allowable costs requirements for the Title I program. Questioned Costs: $45 Cause: The District did not have a proper review of these payments to ensure that the correct amounts were paid for this special event. The District had a new staff in payroll and was unaware that benefits for these events were paid for by the operational fund as opposed to Title I funds. This was only done for a few pay periods for a limited amount of hours paid before it was subsequently corrected going forward. Auditors? Recommendation: We recommend that the District ensure that an individual familiar with the various compliance requirements be involved in the review of payroll. Agency?s Response: The District?s payroll office will work more closely with Federal Programs to ensure proper compliance when additional compensation is requested. Amounts will be verified prior to processing payment and ensure amounts fall within compliance. Person responsible for corrective action: Jade Kittrell, Payroll Specialist, Valeryia Gauthier, Federal Programs Director. Timeframe: Immediate as of November 2022.
2022-003 ? Internal Controls over Compliance ? (Significant Deficiency) Federal Program Information: Funding Agency: Department Education Title: Title I Assistance Listing Number: 84.010 Compliance Requirement: Allowable Activities/Allowable Costs Award Year: July 1, 2021 to June 30, 2022 Condition: During our audit, we noted the following circumstances in our testwork over disbursements for the Title I program: ? During our examination of payroll records, there were three employees out of 25 tested that were incorrectly paid for hours paid with Title I funds for a special event, each were paid $15 more than they should have been paid. Criteria: The District must establish internal controls over compliance with allowable activities, allowable costs (2 CFR 200.303). Effect: The District overpaid employees with Title I funds which meant the District had expenditures that were not in compliance with the allowable activities/allowable costs requirements for the Title I program. Questioned Costs: $45 Cause: The District did not have a proper review of these payments to ensure that the correct amounts were paid for this special event. The District had a new staff in payroll and was unaware that benefits for these events were paid for by the operational fund as opposed to Title I funds. This was only done for a few pay periods for a limited amount of hours paid before it was subsequently corrected going forward. Auditors? Recommendation: We recommend that the District ensure that an individual familiar with the various compliance requirements be involved in the review of payroll. Agency?s Response: The District?s payroll office will work more closely with Federal Programs to ensure proper compliance when additional compensation is requested. Amounts will be verified prior to processing payment and ensure amounts fall within compliance. Person responsible for corrective action: Jade Kittrell, Payroll Specialist, Valeryia Gauthier, Federal Programs Director. Timeframe: Immediate as of November 2022.
2022-003 ? Internal Controls over Compliance ? (Significant Deficiency) Federal Program Information: Funding Agency: Department Education Title: Title I Assistance Listing Number: 84.010 Compliance Requirement: Allowable Activities/Allowable Costs Award Year: July 1, 2021 to June 30, 2022 Condition: During our audit, we noted the following circumstances in our testwork over disbursements for the Title I program: ? During our examination of payroll records, there were three employees out of 25 tested that were incorrectly paid for hours paid with Title I funds for a special event, each were paid $15 more than they should have been paid. Criteria: The District must establish internal controls over compliance with allowable activities, allowable costs (2 CFR 200.303). Effect: The District overpaid employees with Title I funds which meant the District had expenditures that were not in compliance with the allowable activities/allowable costs requirements for the Title I program. Questioned Costs: $45 Cause: The District did not have a proper review of these payments to ensure that the correct amounts were paid for this special event. The District had a new staff in payroll and was unaware that benefits for these events were paid for by the operational fund as opposed to Title I funds. This was only done for a few pay periods for a limited amount of hours paid before it was subsequently corrected going forward. Auditors? Recommendation: We recommend that the District ensure that an individual familiar with the various compliance requirements be involved in the review of payroll. Agency?s Response: The District?s payroll office will work more closely with Federal Programs to ensure proper compliance when additional compensation is requested. Amounts will be verified prior to processing payment and ensure amounts fall within compliance. Person responsible for corrective action: Jade Kittrell, Payroll Specialist, Valeryia Gauthier, Federal Programs Director. Timeframe: Immediate as of November 2022.
2022-003 ? Internal Controls over Compliance ? (Significant Deficiency) Federal Program Information: Funding Agency: Department Education Title: Title I Assistance Listing Number: 84.010 Compliance Requirement: Allowable Activities/Allowable Costs Award Year: July 1, 2021 to June 30, 2022 Condition: During our audit, we noted the following circumstances in our testwork over disbursements for the Title I program: ? During our examination of payroll records, there were three employees out of 25 tested that were incorrectly paid for hours paid with Title I funds for a special event, each were paid $15 more than they should have been paid. Criteria: The District must establish internal controls over compliance with allowable activities, allowable costs (2 CFR 200.303). Effect: The District overpaid employees with Title I funds which meant the District had expenditures that were not in compliance with the allowable activities/allowable costs requirements for the Title I program. Questioned Costs: $45 Cause: The District did not have a proper review of these payments to ensure that the correct amounts were paid for this special event. The District had a new staff in payroll and was unaware that benefits for these events were paid for by the operational fund as opposed to Title I funds. This was only done for a few pay periods for a limited amount of hours paid before it was subsequently corrected going forward. Auditors? Recommendation: We recommend that the District ensure that an individual familiar with the various compliance requirements be involved in the review of payroll. Agency?s Response: The District?s payroll office will work more closely with Federal Programs to ensure proper compliance when additional compensation is requested. Amounts will be verified prior to processing payment and ensure amounts fall within compliance. Person responsible for corrective action: Jade Kittrell, Payroll Specialist, Valeryia Gauthier, Federal Programs Director. Timeframe: Immediate as of November 2022.
2022-003 ? Internal Controls over Compliance ? (Significant Deficiency) Federal Program Information: Funding Agency: Department Education Title: Title I Assistance Listing Number: 84.010 Compliance Requirement: Allowable Activities/Allowable Costs Award Year: July 1, 2021 to June 30, 2022 Condition: During our audit, we noted the following circumstances in our testwork over disbursements for the Title I program: ? During our examination of payroll records, there were three employees out of 25 tested that were incorrectly paid for hours paid with Title I funds for a special event, each were paid $15 more than they should have been paid. Criteria: The District must establish internal controls over compliance with allowable activities, allowable costs (2 CFR 200.303). Effect: The District overpaid employees with Title I funds which meant the District had expenditures that were not in compliance with the allowable activities/allowable costs requirements for the Title I program. Questioned Costs: $45 Cause: The District did not have a proper review of these payments to ensure that the correct amounts were paid for this special event. The District had a new staff in payroll and was unaware that benefits for these events were paid for by the operational fund as opposed to Title I funds. This was only done for a few pay periods for a limited amount of hours paid before it was subsequently corrected going forward. Auditors? Recommendation: We recommend that the District ensure that an individual familiar with the various compliance requirements be involved in the review of payroll. Agency?s Response: The District?s payroll office will work more closely with Federal Programs to ensure proper compliance when additional compensation is requested. Amounts will be verified prior to processing payment and ensure amounts fall within compliance. Person responsible for corrective action: Jade Kittrell, Payroll Specialist, Valeryia Gauthier, Federal Programs Director. Timeframe: Immediate as of November 2022.
2022-003 ? Internal Controls over Compliance ? (Significant Deficiency) Federal Program Information: Funding Agency: Department Education Title: Title I Assistance Listing Number: 84.010 Compliance Requirement: Allowable Activities/Allowable Costs Award Year: July 1, 2021 to June 30, 2022 Condition: During our audit, we noted the following circumstances in our testwork over disbursements for the Title I program: ? During our examination of payroll records, there were three employees out of 25 tested that were incorrectly paid for hours paid with Title I funds for a special event, each were paid $15 more than they should have been paid. Criteria: The District must establish internal controls over compliance with allowable activities, allowable costs (2 CFR 200.303). Effect: The District overpaid employees with Title I funds which meant the District had expenditures that were not in compliance with the allowable activities/allowable costs requirements for the Title I program. Questioned Costs: $45 Cause: The District did not have a proper review of these payments to ensure that the correct amounts were paid for this special event. The District had a new staff in payroll and was unaware that benefits for these events were paid for by the operational fund as opposed to Title I funds. This was only done for a few pay periods for a limited amount of hours paid before it was subsequently corrected going forward. Auditors? Recommendation: We recommend that the District ensure that an individual familiar with the various compliance requirements be involved in the review of payroll. Agency?s Response: The District?s payroll office will work more closely with Federal Programs to ensure proper compliance when additional compensation is requested. Amounts will be verified prior to processing payment and ensure amounts fall within compliance. Person responsible for corrective action: Jade Kittrell, Payroll Specialist, Valeryia Gauthier, Federal Programs Director. Timeframe: Immediate as of November 2022.
2022-003 ? Internal Controls over Compliance ? (Significant Deficiency) Federal Program Information: Funding Agency: Department Education Title: Title I Assistance Listing Number: 84.010 Compliance Requirement: Allowable Activities/Allowable Costs Award Year: July 1, 2021 to June 30, 2022 Condition: During our audit, we noted the following circumstances in our testwork over disbursements for the Title I program: ? During our examination of payroll records, there were three employees out of 25 tested that were incorrectly paid for hours paid with Title I funds for a special event, each were paid $15 more than they should have been paid. Criteria: The District must establish internal controls over compliance with allowable activities, allowable costs (2 CFR 200.303). Effect: The District overpaid employees with Title I funds which meant the District had expenditures that were not in compliance with the allowable activities/allowable costs requirements for the Title I program. Questioned Costs: $45 Cause: The District did not have a proper review of these payments to ensure that the correct amounts were paid for this special event. The District had a new staff in payroll and was unaware that benefits for these events were paid for by the operational fund as opposed to Title I funds. This was only done for a few pay periods for a limited amount of hours paid before it was subsequently corrected going forward. Auditors? Recommendation: We recommend that the District ensure that an individual familiar with the various compliance requirements be involved in the review of payroll. Agency?s Response: The District?s payroll office will work more closely with Federal Programs to ensure proper compliance when additional compensation is requested. Amounts will be verified prior to processing payment and ensure amounts fall within compliance. Person responsible for corrective action: Jade Kittrell, Payroll Specialist, Valeryia Gauthier, Federal Programs Director. Timeframe: Immediate as of November 2022.
2022-003 ? Internal Controls over Compliance ? (Significant Deficiency) Federal Program Information: Funding Agency: Department Education Title: Title I Assistance Listing Number: 84.010 Compliance Requirement: Allowable Activities/Allowable Costs Award Year: July 1, 2021 to June 30, 2022 Condition: During our audit, we noted the following circumstances in our testwork over disbursements for the Title I program: ? During our examination of payroll records, there were three employees out of 25 tested that were incorrectly paid for hours paid with Title I funds for a special event, each were paid $15 more than they should have been paid. Criteria: The District must establish internal controls over compliance with allowable activities, allowable costs (2 CFR 200.303). Effect: The District overpaid employees with Title I funds which meant the District had expenditures that were not in compliance with the allowable activities/allowable costs requirements for the Title I program. Questioned Costs: $45 Cause: The District did not have a proper review of these payments to ensure that the correct amounts were paid for this special event. The District had a new staff in payroll and was unaware that benefits for these events were paid for by the operational fund as opposed to Title I funds. This was only done for a few pay periods for a limited amount of hours paid before it was subsequently corrected going forward. Auditors? Recommendation: We recommend that the District ensure that an individual familiar with the various compliance requirements be involved in the review of payroll. Agency?s Response: The District?s payroll office will work more closely with Federal Programs to ensure proper compliance when additional compensation is requested. Amounts will be verified prior to processing payment and ensure amounts fall within compliance. Person responsible for corrective action: Jade Kittrell, Payroll Specialist, Valeryia Gauthier, Federal Programs Director. Timeframe: Immediate as of November 2022.
2022-003 ? Internal Controls over Compliance ? (Significant Deficiency) Federal Program Information: Funding Agency: Department Education Title: Title I Assistance Listing Number: 84.010 Compliance Requirement: Allowable Activities/Allowable Costs Award Year: July 1, 2021 to June 30, 2022 Condition: During our audit, we noted the following circumstances in our testwork over disbursements for the Title I program: ? During our examination of payroll records, there were three employees out of 25 tested that were incorrectly paid for hours paid with Title I funds for a special event, each were paid $15 more than they should have been paid. Criteria: The District must establish internal controls over compliance with allowable activities, allowable costs (2 CFR 200.303). Effect: The District overpaid employees with Title I funds which meant the District had expenditures that were not in compliance with the allowable activities/allowable costs requirements for the Title I program. Questioned Costs: $45 Cause: The District did not have a proper review of these payments to ensure that the correct amounts were paid for this special event. The District had a new staff in payroll and was unaware that benefits for these events were paid for by the operational fund as opposed to Title I funds. This was only done for a few pay periods for a limited amount of hours paid before it was subsequently corrected going forward. Auditors? Recommendation: We recommend that the District ensure that an individual familiar with the various compliance requirements be involved in the review of payroll. Agency?s Response: The District?s payroll office will work more closely with Federal Programs to ensure proper compliance when additional compensation is requested. Amounts will be verified prior to processing payment and ensure amounts fall within compliance. Person responsible for corrective action: Jade Kittrell, Payroll Specialist, Valeryia Gauthier, Federal Programs Director. Timeframe: Immediate as of November 2022.
2022-003 ? Internal Controls over Compliance ? (Significant Deficiency) Federal Program Information: Funding Agency: Department Education Title: Title I Assistance Listing Number: 84.010 Compliance Requirement: Allowable Activities/Allowable Costs Award Year: July 1, 2021 to June 30, 2022 Condition: During our audit, we noted the following circumstances in our testwork over disbursements for the Title I program: ? During our examination of payroll records, there were three employees out of 25 tested that were incorrectly paid for hours paid with Title I funds for a special event, each were paid $15 more than they should have been paid. Criteria: The District must establish internal controls over compliance with allowable activities, allowable costs (2 CFR 200.303). Effect: The District overpaid employees with Title I funds which meant the District had expenditures that were not in compliance with the allowable activities/allowable costs requirements for the Title I program. Questioned Costs: $45 Cause: The District did not have a proper review of these payments to ensure that the correct amounts were paid for this special event. The District had a new staff in payroll and was unaware that benefits for these events were paid for by the operational fund as opposed to Title I funds. This was only done for a few pay periods for a limited amount of hours paid before it was subsequently corrected going forward. Auditors? Recommendation: We recommend that the District ensure that an individual familiar with the various compliance requirements be involved in the review of payroll. Agency?s Response: The District?s payroll office will work more closely with Federal Programs to ensure proper compliance when additional compensation is requested. Amounts will be verified prior to processing payment and ensure amounts fall within compliance. Person responsible for corrective action: Jade Kittrell, Payroll Specialist, Valeryia Gauthier, Federal Programs Director. Timeframe: Immediate as of November 2022.