Criteria: For internal controls, wages should be appropriately paid according to amounts authroized by the Board, and this authorization should be documented. Condition: During our tests of internal controls, it was discovered that two employees were paid incorrectly based on their step on the approved salary scale. Questioned Costs: $1,382.89. Context: Total salaries paid with these grant funds was approximately $176,802. Total salaries paid by the District was approximately $2,797,900. Effect: The District claimed salaries that were not allowable by the grant as the employees were overpaid based on the approved salary schedule. Cause: The District did not use the correct salary scale when setting up the salaries for these employees at the beginning of the year. Recommendation: We recommend the District pay its employees in accordance with Board approved amounts. Management's Response: The District will ensure that all employees are paid correctly based on the approved salary scale and step going forward.
Criteria: Per Title 2 CFR 200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection form on time. The 2023 Data Collection Form was not filed until June 10, 2024. Questioned Costs: N/A. Context: The Data Collection form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's Response: The Auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2024 fiscal year.
Criteria: For internal controls, wages should be appropriately paid according to amounts authroized by the Board, and this authorization should be documented. Condition: During our tests of internal controls, it was discovered that two employees were paid incorrectly based on their step on the approved salary scale. Questioned Costs: $1,382.89. Context: Total salaries paid with these grant funds was approximately $176,802. Total salaries paid by the District was approximately $2,797,900. Effect: The District claimed salaries that were not allowable by the grant as the employees were overpaid based on the approved salary schedule. Cause: The District did not use the correct salary scale when setting up the salaries for these employees at the beginning of the year. Recommendation: We recommend the District pay its employees in accordance with Board approved amounts. Management's Response: The District will ensure that all employees are paid correctly based on the approved salary scale and step going forward.
Criteria: Per Title 2 CFR 200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection form on time. The 2023 Data Collection Form was not filed until June 10, 2024. Questioned Costs: N/A. Context: The Data Collection form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's Response: The Auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2024 fiscal year.
Criteria: For internal controls, wages should be appropriately paid according to amounts authroized by the Board, and this authorization should be documented. Condition: During our tests of internal controls, it was discovered that two employees were paid incorrectly based on their step on the approved salary scale. Questioned Costs: $1,382.89. Context: Total salaries paid with these grant funds was approximately $176,802. Total salaries paid by the District was approximately $2,797,900. Effect: The District claimed salaries that were not allowable by the grant as the employees were overpaid based on the approved salary schedule. Cause: The District did not use the correct salary scale when setting up the salaries for these employees at the beginning of the year. Recommendation: We recommend the District pay its employees in accordance with Board approved amounts. Management's Response: The District will ensure that all employees are paid correctly based on the approved salary scale and step going forward.
Criteria: Per Title 2 CFR 200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection form on time. The 2023 Data Collection Form was not filed until June 10, 2024. Questioned Costs: N/A. Context: The Data Collection form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's Response: The Auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2024 fiscal year.
Criteria: For internal controls, wages should be appropriately paid according to amounts authroized by the Board, and this authorization should be documented. Condition: During our tests of internal controls, it was discovered that two employees were paid incorrectly based on their step on the approved salary scale. Questioned Costs: $1,382.89. Context: Total salaries paid with these grant funds was approximately $176,802. Total salaries paid by the District was approximately $2,797,900. Effect: The District claimed salaries that were not allowable by the grant as the employees were overpaid based on the approved salary schedule. Cause: The District did not use the correct salary scale when setting up the salaries for these employees at the beginning of the year. Recommendation: We recommend the District pay its employees in accordance with Board approved amounts. Management's Response: The District will ensure that all employees are paid correctly based on the approved salary scale and step going forward.
Criteria: Per Title 2 CFR 200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection form on time. The 2023 Data Collection Form was not filed until June 10, 2024. Questioned Costs: N/A. Context: The Data Collection form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's Response: The Auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2024 fiscal year.
Criteria: For internal controls, wages should be appropriately paid according to amounts authroized by the Board, and this authorization should be documented. Condition: During our tests of internal controls, it was discovered that two employees were paid incorrectly based on their step on the approved salary scale. Questioned Costs: $1,382.89. Context: Total salaries paid with these grant funds was approximately $176,802. Total salaries paid by the District was approximately $2,797,900. Effect: The District claimed salaries that were not allowable by the grant as the employees were overpaid based on the approved salary schedule. Cause: The District did not use the correct salary scale when setting up the salaries for these employees at the beginning of the year. Recommendation: We recommend the District pay its employees in accordance with Board approved amounts. Management's Response: The District will ensure that all employees are paid correctly based on the approved salary scale and step going forward.
Criteria: Per Title 2 CFR 200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection form on time. The 2023 Data Collection Form was not filed until June 10, 2024. Questioned Costs: N/A. Context: The Data Collection form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's Response: The Auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2024 fiscal year.
Criteria: For internal controls, wages should be appropriately paid according to amounts authroized by the Board, and this authorization should be documented. Condition: During our tests of internal controls, it was discovered that two employees were paid incorrectly based on their step on the approved salary scale. Questioned Costs: $1,382.89. Context: Total salaries paid with these grant funds was approximately $176,802. Total salaries paid by the District was approximately $2,797,900. Effect: The District claimed salaries that were not allowable by the grant as the employees were overpaid based on the approved salary schedule. Cause: The District did not use the correct salary scale when setting up the salaries for these employees at the beginning of the year. Recommendation: We recommend the District pay its employees in accordance with Board approved amounts. Management's Response: The District will ensure that all employees are paid correctly based on the approved salary scale and step going forward.
Criteria: Per Title 2 CFR 200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection form on time. The 2023 Data Collection Form was not filed until June 10, 2024. Questioned Costs: N/A. Context: The Data Collection form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's Response: The Auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2024 fiscal year.
Criteria: For internal controls, wages should be appropriately paid according to amounts authroized by the Board, and this authorization should be documented. Condition: During our tests of internal controls, it was discovered that two employees were paid incorrectly based on their step on the approved salary scale. Questioned Costs: $1,382.89. Context: Total salaries paid with these grant funds was approximately $176,802. Total salaries paid by the District was approximately $2,797,900. Effect: The District claimed salaries that were not allowable by the grant as the employees were overpaid based on the approved salary schedule. Cause: The District did not use the correct salary scale when setting up the salaries for these employees at the beginning of the year. Recommendation: We recommend the District pay its employees in accordance with Board approved amounts. Management's Response: The District will ensure that all employees are paid correctly based on the approved salary scale and step going forward.
Criteria: Per Title 2 CFR 200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection form on time. The 2023 Data Collection Form was not filed until June 10, 2024. Questioned Costs: N/A. Context: The Data Collection form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's Response: The Auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2024 fiscal year.
Criteria: For internal controls, wages should be appropriately paid according to amounts authroized by the Board, and this authorization should be documented. Condition: During our tests of internal controls, it was discovered that two employees were paid incorrectly based on their step on the approved salary scale. Questioned Costs: $1,382.89. Context: Total salaries paid with these grant funds was approximately $176,802. Total salaries paid by the District was approximately $2,797,900. Effect: The District claimed salaries that were not allowable by the grant as the employees were overpaid based on the approved salary schedule. Cause: The District did not use the correct salary scale when setting up the salaries for these employees at the beginning of the year. Recommendation: We recommend the District pay its employees in accordance with Board approved amounts. Management's Response: The District will ensure that all employees are paid correctly based on the approved salary scale and step going forward.
Criteria: Per Title 2 CFR 200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection form on time. The 2023 Data Collection Form was not filed until June 10, 2024. Questioned Costs: N/A. Context: The Data Collection form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's Response: The Auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2024 fiscal year.