Audit 344968

Criteria: According to 2 CFR §200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the Uniform Guidance states that: • Records must reflect an after-the-fact review of the actual activity of each employee, • The review must be documented by the employee or responsible supervisor, • The documentation must account for the total activity for which employees are compensated, and • This documentation must be signed by the employee or supervisor. Condition: During our audit, we reviewed a sample of timesheets for employees whose salaries were charged to the grant award. We found that in one instance, an employee was paid $2,165 for a period of time in which the employee no longer worked for the School District. We found in another instance that an employee’s timesheet was missing the required supervisor’s signature, indicating that no formal review or approval process was documented. This employee was paid $1,128 for time during which no work was performed for the School District. Cause: Insufficient internal controls to ensure compliance with both timekeeping policies and employee termination policies. Effects: Without proper supervisory review and signature, there is an increased risk that salaries and wages charged to the federal award may not be accurately allocated to the correct activities and that time reported may not reflect actual work performed. Additionally, deficiencies in internal control surrounding the employee termination process can result in payments to individuals who no longer work for the School District. Questioned Costs: Known questioned costs, based on the results of our audit procedures, amounted to $3,293. When projecting these known questioned costs to the total population of payroll costs charged to the grant in the amount of $7,445,417, likely questioned costs amount to $40,520. Recommendation: We recommend the School District ensure that all supervisors are trained on the importance of reviewing and signing timesheets to comply with federal requirements. We also recommend that the School District evaluate the root cause of the erroneous payment to an employee who had resigned to ensure that controls surrounding employee resignations and terminations are adequate. Auditee’s Response: We concur with the finding and recommendations.

Criteria: According to 2 CFR §200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the Uniform Guidance states that: • Records must reflect an after-the-fact review of the actual activity of each employee, • The review must be documented by the employee or responsible supervisor, • The documentation must account for the total activity for which employees are compensated, and • This documentation must be signed by the employee or supervisor. Condition: During our audit, we reviewed a sample of timesheets for employees whose salaries were charged to the grant award. We found that in one instance, an employee was paid $2,165 for a period of time in which the employee no longer worked for the School District. We found in another instance that an employee’s timesheet was missing the required supervisor’s signature, indicating that no formal review or approval process was documented. This employee was paid $1,128 for time during which no work was performed for the School District. Cause: Insufficient internal controls to ensure compliance with both timekeeping policies and employee termination policies. Effects: Without proper supervisory review and signature, there is an increased risk that salaries and wages charged to the federal award may not be accurately allocated to the correct activities and that time reported may not reflect actual work performed. Additionally, deficiencies in internal control surrounding the employee termination process can result in payments to individuals who no longer work for the School District. Questioned Costs: Known questioned costs, based on the results of our audit procedures, amounted to $3,293. When projecting these known questioned costs to the total population of payroll costs charged to the grant in the amount of $7,445,417, likely questioned costs amount to $40,520. Recommendation: We recommend the School District ensure that all supervisors are trained on the importance of reviewing and signing timesheets to comply with federal requirements. We also recommend that the School District evaluate the root cause of the erroneous payment to an employee who had resigned to ensure that controls surrounding employee resignations and terminations are adequate. Auditee’s Response: We concur with the finding and recommendations.

Criteria: According to 2 CFR §200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the Uniform Guidance states that: • Records must reflect an after-the-fact review of the actual activity of each employee, • The review must be documented by the employee or responsible supervisor, • The documentation must account for the total activity for which employees are compensated, and • This documentation must be signed by the employee or supervisor. Condition: During our audit, we reviewed a sample of timesheets for employees whose salaries were charged to the grant award. We found that in one instance, an employee was paid $2,165 for a period of time in which the employee no longer worked for the School District. We found in another instance that an employee’s timesheet was missing the required supervisor’s signature, indicating that no formal review or approval process was documented. This employee was paid $1,128 for time during which no work was performed for the School District. Cause: Insufficient internal controls to ensure compliance with both timekeeping policies and employee termination policies. Effects: Without proper supervisory review and signature, there is an increased risk that salaries and wages charged to the federal award may not be accurately allocated to the correct activities and that time reported may not reflect actual work performed. Additionally, deficiencies in internal control surrounding the employee termination process can result in payments to individuals who no longer work for the School District. Questioned Costs: Known questioned costs, based on the results of our audit procedures, amounted to $3,293. When projecting these known questioned costs to the total population of payroll costs charged to the grant in the amount of $7,445,417, likely questioned costs amount to $40,520. Recommendation: We recommend the School District ensure that all supervisors are trained on the importance of reviewing and signing timesheets to comply with federal requirements. We also recommend that the School District evaluate the root cause of the erroneous payment to an employee who had resigned to ensure that controls surrounding employee resignations and terminations are adequate. Auditee’s Response: We concur with the finding and recommendations.

Criteria: According to 2 CFR §200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the Uniform Guidance states that: • Records must reflect an after-the-fact review of the actual activity of each employee, • The review must be documented by the employee or responsible supervisor, • The documentation must account for the total activity for which employees are compensated, and • This documentation must be signed by the employee or supervisor. Condition: During our audit, we reviewed a sample of timesheets for employees whose salaries were charged to the grant award. We found that in one instance, an employee was paid $2,165 for a period of time in which the employee no longer worked for the School District. We found in another instance that an employee’s timesheet was missing the required supervisor’s signature, indicating that no formal review or approval process was documented. This employee was paid $1,128 for time during which no work was performed for the School District. Cause: Insufficient internal controls to ensure compliance with both timekeeping policies and employee termination policies. Effects: Without proper supervisory review and signature, there is an increased risk that salaries and wages charged to the federal award may not be accurately allocated to the correct activities and that time reported may not reflect actual work performed. Additionally, deficiencies in internal control surrounding the employee termination process can result in payments to individuals who no longer work for the School District. Questioned Costs: Known questioned costs, based on the results of our audit procedures, amounted to $3,293. When projecting these known questioned costs to the total population of payroll costs charged to the grant in the amount of $7,445,417, likely questioned costs amount to $40,520. Recommendation: We recommend the School District ensure that all supervisors are trained on the importance of reviewing and signing timesheets to comply with federal requirements. We also recommend that the School District evaluate the root cause of the erroneous payment to an employee who had resigned to ensure that controls surrounding employee resignations and terminations are adequate. Auditee’s Response: We concur with the finding and recommendations.

Criteria: According to 2 CFR §200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the Uniform Guidance states that: • Records must reflect an after-the-fact review of the actual activity of each employee, • The review must be documented by the employee or responsible supervisor, • The documentation must account for the total activity for which employees are compensated, and • This documentation must be signed by the employee or supervisor. Condition: During our audit, we reviewed a sample of timesheets for employees whose salaries were charged to the grant award. We found that in one instance, an employee was paid $2,165 for a period of time in which the employee no longer worked for the School District. We found in another instance that an employee’s timesheet was missing the required supervisor’s signature, indicating that no formal review or approval process was documented. This employee was paid $1,128 for time during which no work was performed for the School District. Cause: Insufficient internal controls to ensure compliance with both timekeeping policies and employee termination policies. Effects: Without proper supervisory review and signature, there is an increased risk that salaries and wages charged to the federal award may not be accurately allocated to the correct activities and that time reported may not reflect actual work performed. Additionally, deficiencies in internal control surrounding the employee termination process can result in payments to individuals who no longer work for the School District. Questioned Costs: Known questioned costs, based on the results of our audit procedures, amounted to $3,293. When projecting these known questioned costs to the total population of payroll costs charged to the grant in the amount of $7,445,417, likely questioned costs amount to $40,520. Recommendation: We recommend the School District ensure that all supervisors are trained on the importance of reviewing and signing timesheets to comply with federal requirements. We also recommend that the School District evaluate the root cause of the erroneous payment to an employee who had resigned to ensure that controls surrounding employee resignations and terminations are adequate. Auditee’s Response: We concur with the finding and recommendations.

Criteria: According to 2 CFR §200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the Uniform Guidance states that: • Records must reflect an after-the-fact review of the actual activity of each employee, • The review must be documented by the employee or responsible supervisor, • The documentation must account for the total activity for which employees are compensated, and • This documentation must be signed by the employee or supervisor. Condition: During our audit, we reviewed a sample of timesheets for employees whose salaries were charged to the grant award. We found that in one instance, an employee was paid $2,165 for a period of time in which the employee no longer worked for the School District. We found in another instance that an employee’s timesheet was missing the required supervisor’s signature, indicating that no formal review or approval process was documented. This employee was paid $1,128 for time during which no work was performed for the School District. Cause: Insufficient internal controls to ensure compliance with both timekeeping policies and employee termination policies. Effects: Without proper supervisory review and signature, there is an increased risk that salaries and wages charged to the federal award may not be accurately allocated to the correct activities and that time reported may not reflect actual work performed. Additionally, deficiencies in internal control surrounding the employee termination process can result in payments to individuals who no longer work for the School District. Questioned Costs: Known questioned costs, based on the results of our audit procedures, amounted to $3,293. When projecting these known questioned costs to the total population of payroll costs charged to the grant in the amount of $7,445,417, likely questioned costs amount to $40,520. Recommendation: We recommend the School District ensure that all supervisors are trained on the importance of reviewing and signing timesheets to comply with federal requirements. We also recommend that the School District evaluate the root cause of the erroneous payment to an employee who had resigned to ensure that controls surrounding employee resignations and terminations are adequate. Auditee’s Response: We concur with the finding and recommendations.

Criteria: According to 2 CFR §200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the Uniform Guidance states that: • Records must reflect an after-the-fact review of the actual activity of each employee, • The review must be documented by the employee or responsible supervisor, • The documentation must account for the total activity for which employees are compensated, and • This documentation must be signed by the employee or supervisor. Condition: During our audit, we reviewed a sample of timesheets for employees whose salaries were charged to the grant award. We found that in one instance, an employee was paid $2,165 for a period of time in which the employee no longer worked for the School District. We found in another instance that an employee’s timesheet was missing the required supervisor’s signature, indicating that no formal review or approval process was documented. This employee was paid $1,128 for time during which no work was performed for the School District. Cause: Insufficient internal controls to ensure compliance with both timekeeping policies and employee termination policies. Effects: Without proper supervisory review and signature, there is an increased risk that salaries and wages charged to the federal award may not be accurately allocated to the correct activities and that time reported may not reflect actual work performed. Additionally, deficiencies in internal control surrounding the employee termination process can result in payments to individuals who no longer work for the School District. Questioned Costs: Known questioned costs, based on the results of our audit procedures, amounted to $3,293. When projecting these known questioned costs to the total population of payroll costs charged to the grant in the amount of $7,445,417, likely questioned costs amount to $40,520. Recommendation: We recommend the School District ensure that all supervisors are trained on the importance of reviewing and signing timesheets to comply with federal requirements. We also recommend that the School District evaluate the root cause of the erroneous payment to an employee who had resigned to ensure that controls surrounding employee resignations and terminations are adequate. Auditee’s Response: We concur with the finding and recommendations.

Criteria: According to 2 CFR §200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the Uniform Guidance states that: • Records must reflect an after-the-fact review of the actual activity of each employee, • The review must be documented by the employee or responsible supervisor, • The documentation must account for the total activity for which employees are compensated, and • This documentation must be signed by the employee or supervisor. Condition: During our audit, we reviewed a sample of timesheets for employees whose salaries were charged to the grant award. We found that in one instance, an employee was paid $2,165 for a period of time in which the employee no longer worked for the School District. We found in another instance that an employee’s timesheet was missing the required supervisor’s signature, indicating that no formal review or approval process was documented. This employee was paid $1,128 for time during which no work was performed for the School District. Cause: Insufficient internal controls to ensure compliance with both timekeeping policies and employee termination policies. Effects: Without proper supervisory review and signature, there is an increased risk that salaries and wages charged to the federal award may not be accurately allocated to the correct activities and that time reported may not reflect actual work performed. Additionally, deficiencies in internal control surrounding the employee termination process can result in payments to individuals who no longer work for the School District. Questioned Costs: Known questioned costs, based on the results of our audit procedures, amounted to $3,293. When projecting these known questioned costs to the total population of payroll costs charged to the grant in the amount of $7,445,417, likely questioned costs amount to $40,520. Recommendation: We recommend the School District ensure that all supervisors are trained on the importance of reviewing and signing timesheets to comply with federal requirements. We also recommend that the School District evaluate the root cause of the erroneous payment to an employee who had resigned to ensure that controls surrounding employee resignations and terminations are adequate. Auditee’s Response: We concur with the finding and recommendations.