Criteria
The District should charge costs to the grants that are allowable. Documentation should be kept
that supports the employees are being paid the correct amounts based on approved rates to
ensure only approved amounts are charged to the grant.
Condition
Of the 35 payroll transactions tested, we noted 35 instances where proper support was not kept
to support the amount charged to the grant.
Questioned Costs
$29,169
Cause
The District did not have proper support to show how payroll was allocated to each grant.
Effect
Grant awards potentially overcharged.
Recommendation
We recommend the District implement policies and procedures that help determine how payroll is allocated to each grant.
Views of Responsible Officials and Planned Corrective Actions
Management is in agreement with the finding. See attached Corrective Action Plan.
Indication of Repeat Finding
This is a repeat finding of 2021-005.
Criteria
The District should charge costs to the grants that are allowable. Documentation should be kept
that supports the employees are being paid the correct amounts based on approved rates to
ensure only approved amounts are charged to the grant.
Condition
Of the 35 payroll transactions tested, we noted 35 instances where proper support was not kept
to support the amount charged to the grant.
Questioned Costs
$29,169
Cause
The District did not have proper support to show how payroll was allocated to each grant.
Effect
Grant awards potentially overcharged.
Recommendation
We recommend the District implement policies and procedures that help determine how payroll is allocated to each grant.
Views of Responsible Officials and Planned Corrective Actions
Management is in agreement with the finding. See attached Corrective Action Plan.
Indication of Repeat Finding
This is a repeat finding of 2021-005.
Criteria
The District should charge costs to the grants that are allowable. Documentation should be kept that supports the employees are being paid the correct amounts based on approved rates to
ensure only approved amounts are charged to the grant.
Condition
Of the 24 payroll transactions tested, we noted 24 instances where proper support was not kept to support the amount charged to the grant.
Questioned Costs
$10,204
Cause
The District did not have proper support to show how payroll was allocated to each grant.
Effect
Grant awards potentially overcharged.
Recommendation
We recommend the District implement policies and procedures that help determine how payroll
is allocated to each grant.
Views of Responsible Officials and Planned Corrective Actions
Management is in agreement with the finding. See attached Corrective Action Plan.
Indication of Repeat Finding
This is a repeat finding of 2021-005.
Criteria
Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the
auditor's report or nine months after the end of the audit period.”
Condition
The District did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end.
Cause
Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely.
Effect
The District is not in compliance with the filing requirement deadline.
Recommendation
We recommend the District comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements.
Views of Responsible Officials and Planned Corrective Actions
Management is in agreement with the finding. See attached Corrective Action Plan.
Indication of Repeat Finding
This is a new finding.
Criteria
Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the
auditor's report or nine months after the end of the audit period.”
Condition
The District did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end.
Cause
Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely.
Effect
The District is not in compliance with the filing requirement deadline.
Recommendation
We recommend the District comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements.
Views of Responsible Officials and Planned Corrective Actions
Management is in agreement with the finding. See attached Corrective Action Plan.
Indication of Repeat Finding
This is a new finding.
Criteria
Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the
auditor's report or nine months after the end of the audit period.”
Condition
The District did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end.
Cause
Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely.
Effect
The District is not in compliance with the filing requirement deadline.
Recommendation
We recommend the District comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements.
Views of Responsible Officials and Planned Corrective Actions
Management is in agreement with the finding. See attached Corrective Action Plan.
Indication of Repeat Finding
This is a new finding.
Criteria
The District should charge costs to the grants that are allowable. Documentation should be kept
that supports the employees are being paid the correct amounts based on approved rates to
ensure only approved amounts are charged to the grant.
Condition
Of the 35 payroll transactions tested, we noted 35 instances where proper support was not kept
to support the amount charged to the grant.
Questioned Costs
$29,169
Cause
The District did not have proper support to show how payroll was allocated to each grant.
Effect
Grant awards potentially overcharged.
Recommendation
We recommend the District implement policies and procedures that help determine how payroll is allocated to each grant.
Views of Responsible Officials and Planned Corrective Actions
Management is in agreement with the finding. See attached Corrective Action Plan.
Indication of Repeat Finding
This is a repeat finding of 2021-005.
Criteria
The District should charge costs to the grants that are allowable. Documentation should be kept
that supports the employees are being paid the correct amounts based on approved rates to
ensure only approved amounts are charged to the grant.
Condition
Of the 35 payroll transactions tested, we noted 35 instances where proper support was not kept
to support the amount charged to the grant.
Questioned Costs
$29,169
Cause
The District did not have proper support to show how payroll was allocated to each grant.
Effect
Grant awards potentially overcharged.
Recommendation
We recommend the District implement policies and procedures that help determine how payroll is allocated to each grant.
Views of Responsible Officials and Planned Corrective Actions
Management is in agreement with the finding. See attached Corrective Action Plan.
Indication of Repeat Finding
This is a repeat finding of 2021-005.
Criteria
The District should charge costs to the grants that are allowable. Documentation should be kept that supports the employees are being paid the correct amounts based on approved rates to
ensure only approved amounts are charged to the grant.
Condition
Of the 24 payroll transactions tested, we noted 24 instances where proper support was not kept to support the amount charged to the grant.
Questioned Costs
$10,204
Cause
The District did not have proper support to show how payroll was allocated to each grant.
Effect
Grant awards potentially overcharged.
Recommendation
We recommend the District implement policies and procedures that help determine how payroll
is allocated to each grant.
Views of Responsible Officials and Planned Corrective Actions
Management is in agreement with the finding. See attached Corrective Action Plan.
Indication of Repeat Finding
This is a repeat finding of 2021-005.
Criteria
Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the
auditor's report or nine months after the end of the audit period.”
Condition
The District did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end.
Cause
Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely.
Effect
The District is not in compliance with the filing requirement deadline.
Recommendation
We recommend the District comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements.
Views of Responsible Officials and Planned Corrective Actions
Management is in agreement with the finding. See attached Corrective Action Plan.
Indication of Repeat Finding
This is a new finding.
Criteria
Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the
auditor's report or nine months after the end of the audit period.”
Condition
The District did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end.
Cause
Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely.
Effect
The District is not in compliance with the filing requirement deadline.
Recommendation
We recommend the District comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements.
Views of Responsible Officials and Planned Corrective Actions
Management is in agreement with the finding. See attached Corrective Action Plan.
Indication of Repeat Finding
This is a new finding.
Criteria
Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the
auditor's report or nine months after the end of the audit period.”
Condition
The District did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end.
Cause
Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely.
Effect
The District is not in compliance with the filing requirement deadline.
Recommendation
We recommend the District comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements.
Views of Responsible Officials and Planned Corrective Actions
Management is in agreement with the finding. See attached Corrective Action Plan.
Indication of Repeat Finding
This is a new finding.