Activities Allowed or Unallowed / Allowable Costs / Cost Principles (84.425)
Criteria
A system of internal controls requires approval of employee wages.
Condition:
The District was not able to provide approved salary authorization forms for two employees.
Cause:
The District did not have proper controls in place to ensure approval of employee wages.
Effects:
There is an increased possibility of unallowed payroll expenditures being charged to the program.
Questioned Costs:
None
Context:
The District was unable to provide two out of twelve salary authorization forms requested for testing.
Repeat Finding:
Yes
Recommendation:
The District should implement policies and procedures to ensure all employee wages are approved and the proper documentation is maintained.
Management Response:
The District currently does have processes and controls in place to ensure grant expenditures have been approved. Specific to this audit finding of missing salary authorization forms, the Business Manager will meet with the Human Resource Manager to review the current control and approval processes for employee salaries and make changes as appropriate.
Activities Allowed or Unallowed / Allowable Costs / Cost Principles (84.425)
Criteria
A system of internal controls requires approval of employee wages.
Condition:
The District was not able to provide approved salary authorization forms for two employees.
Cause:
The District did not have proper controls in place to ensure approval of employee wages.
Effects:
There is an increased possibility of unallowed payroll expenditures being charged to the program.
Questioned Costs:
None
Context:
The District was unable to provide two out of twelve salary authorization forms requested for testing.
Repeat Finding:
Yes
Recommendation:
The District should implement policies and procedures to ensure all employee wages are approved and the proper documentation is maintained.
Management Response:
The District currently does have processes and controls in place to ensure grant expenditures have been approved. Specific to this audit finding of missing salary authorization forms, the Business Manager will meet with the Human Resource Manager to review the current control and approval processes for employee salaries and make changes as appropriate.
Activities Allowed or Unallowed / Allowable Costs / Cost Principles (84.425)
Criteria
A system of internal controls requires approval of employee wages.
Condition:
The District was not able to provide approved salary authorization forms for two employees.
Cause:
The District did not have proper controls in place to ensure approval of employee wages.
Effects:
There is an increased possibility of unallowed payroll expenditures being charged to the program.
Questioned Costs:
None
Context:
The District was unable to provide two out of twelve salary authorization forms requested for testing.
Repeat Finding:
Yes
Recommendation:
The District should implement policies and procedures to ensure all employee wages are approved and the proper documentation is maintained.
Management Response:
The District currently does have processes and controls in place to ensure grant expenditures have been approved. Specific to this audit finding of missing salary authorization forms, the Business Manager will meet with the Human Resource Manager to review the current control and approval processes for employee salaries and make changes as appropriate.
Activities Allowed or Unallowed / Allowable Costs / Cost Principles (15.042)
Criteria
A system of internal controls requires approval of employee wages
Condition:
During our review of transactions, we noted one employee that did not have a signed salary authorization form.
Cause:
The District did not have proper controls in place to ensure approval of employee wages.
Effects:
There is an increased possibility of unallowed payroll expenditures being charged to the program.
Questioned Costs:
None
Context:
Of seven employees tested for proper wage approval, one employee was missing a signed salary authorization form.
Repeat Finding:
Yes
Recommendation:
The District should implement policies and procedures to ensure all employee wages are approved and the proper documentation is maintained.
Management’s Response:
The District currently does have processes and controls in place to ensure grant expenditures have been approved. Specific to this audit finding of missing salary authorization forms, the Business Manager will meet with the Human Resource Manager to review the current control and approval processes for employee salaries and make changes as appropriate.
Activities Allowed or Unallowed / Allowable Costs / Cost Principles (15.042)
Criteria
A system of internal controls requires approval of employee wages
Condition:
During our review of transactions, we noted one employee that did not have a signed salary authorization form.
Cause:
The District did not have proper controls in place to ensure approval of employee wages.
Effects:
There is an increased possibility of unallowed payroll expenditures being charged to the program.
Questioned Costs:
None
Context:
Of seven employees tested for proper wage approval, one employee was missing a signed salary authorization form.
Repeat Finding:
Yes
Recommendation:
The District should implement policies and procedures to ensure all employee wages are approved and the proper documentation is maintained.
Management’s Response:
The District currently does have processes and controls in place to ensure grant expenditures have been approved. Specific to this audit finding of missing salary authorization forms, the Business Manager will meet with the Human Resource Manager to review the current control and approval processes for employee salaries and make changes as appropriate.
Reporting (15.042)
Criteria:
Under grant reporting requirements, the District is required to submit quarterly SF-425 reports.
Condition:
The District was not able to provide supporting documentation for quarterly SF-425 reports.
Cause:
The District did not have proper controls in place to ensure compliance with grant reporting requirements.
Effects:
Quarterly reports may not have been submitted as required under the grant.
Questioned Costs:
None
Context:
We were not able to verify supporting documentation for quarterly SF-425 reports.
Repeat Finding:
Yes
Recommendation:
We recommend the District implement controls to ensure adequate supporting documentation is maintained for amounts reported on federal SF-425 reports.
Management’s Response:
The Business Manager currently maintains a file which includes documentation in support of all amounts submitted on federal quarterly SF-425 reports.
Reporting (15.042)
Criteria:
Under grant reporting requirements, the District is required to submit quarterly SF-425 reports.
Condition:
The District was not able to provide supporting documentation for quarterly SF-425 reports.
Cause:
The District did not have proper controls in place to ensure compliance with grant reporting requirements.
Effects:
Quarterly reports may not have been submitted as required under the grant.
Questioned Costs:
None
Context:
We were not able to verify supporting documentation for quarterly SF-425 reports.
Repeat Finding:
Yes
Recommendation:
We recommend the District implement controls to ensure adequate supporting documentation is maintained for amounts reported on federal SF-425 reports.
Management’s Response:
The Business Manager currently maintains a file which includes documentation in support of all amounts submitted on federal quarterly SF-425 reports.
Equipment (15.042)
Criteria:
CFR Section 200.313 under the Uniform Guidance requires a physical inventory of property acquired with federal dollars to be conducted at least once every two years.
Condition:
The District does not have physical inventory procedures in place for equipment purchased with federal dollars.
Cause:
Management oversight
Effects:
There is an increased risk that funds received for disposal of equipment purchased with federal dollars would not be retained by the program.
Questioned Costs:
None
Context:
The District was unable to provide support for a physical inventory of equipment purchased with federal dollars conducted in the last two years.
Repeat Finding:
Yes
Recommendation:
We recommend the District implement policies and procedures for conducting a physical inventory of equipment purchased with federal dollars at least once every two years.
Management’s Response:
The District will perform a physical inventory of all equipment purchased with federal dollars.
Equipment (15.042)
Criteria:
CFR Section 200.313 under the Uniform Guidance requires a physical inventory of property acquired with federal dollars to be conducted at least once every two years.
Condition:
The District does not have physical inventory procedures in place for equipment purchased with federal dollars.
Cause:
Management oversight
Effects:
There is an increased risk that funds received for disposal of equipment purchased with federal dollars would not be retained by the program.
Questioned Costs:
None
Context:
The District was unable to provide support for a physical inventory of equipment purchased with federal dollars conducted in the last two years.
Repeat Finding:
Yes
Recommendation:
We recommend the District implement policies and procedures for conducting a physical inventory of equipment purchased with federal dollars at least once every two years.
Management’s Response:
The District will perform a physical inventory of all equipment purchased with federal dollars.
Activities Allowed or Unallowed / Allowable Costs / Cost Principles (84.425)
Criteria
A system of internal controls requires approval of employee wages.
Condition:
The District was not able to provide approved salary authorization forms for two employees.
Cause:
The District did not have proper controls in place to ensure approval of employee wages.
Effects:
There is an increased possibility of unallowed payroll expenditures being charged to the program.
Questioned Costs:
None
Context:
The District was unable to provide two out of twelve salary authorization forms requested for testing.
Repeat Finding:
Yes
Recommendation:
The District should implement policies and procedures to ensure all employee wages are approved and the proper documentation is maintained.
Management Response:
The District currently does have processes and controls in place to ensure grant expenditures have been approved. Specific to this audit finding of missing salary authorization forms, the Business Manager will meet with the Human Resource Manager to review the current control and approval processes for employee salaries and make changes as appropriate.
Activities Allowed or Unallowed / Allowable Costs / Cost Principles (84.425)
Criteria
A system of internal controls requires approval of employee wages.
Condition:
The District was not able to provide approved salary authorization forms for two employees.
Cause:
The District did not have proper controls in place to ensure approval of employee wages.
Effects:
There is an increased possibility of unallowed payroll expenditures being charged to the program.
Questioned Costs:
None
Context:
The District was unable to provide two out of twelve salary authorization forms requested for testing.
Repeat Finding:
Yes
Recommendation:
The District should implement policies and procedures to ensure all employee wages are approved and the proper documentation is maintained.
Management Response:
The District currently does have processes and controls in place to ensure grant expenditures have been approved. Specific to this audit finding of missing salary authorization forms, the Business Manager will meet with the Human Resource Manager to review the current control and approval processes for employee salaries and make changes as appropriate.
Activities Allowed or Unallowed / Allowable Costs / Cost Principles (84.425)
Criteria
A system of internal controls requires approval of employee wages.
Condition:
The District was not able to provide approved salary authorization forms for two employees.
Cause:
The District did not have proper controls in place to ensure approval of employee wages.
Effects:
There is an increased possibility of unallowed payroll expenditures being charged to the program.
Questioned Costs:
None
Context:
The District was unable to provide two out of twelve salary authorization forms requested for testing.
Repeat Finding:
Yes
Recommendation:
The District should implement policies and procedures to ensure all employee wages are approved and the proper documentation is maintained.
Management Response:
The District currently does have processes and controls in place to ensure grant expenditures have been approved. Specific to this audit finding of missing salary authorization forms, the Business Manager will meet with the Human Resource Manager to review the current control and approval processes for employee salaries and make changes as appropriate.
Activities Allowed or Unallowed / Allowable Costs / Cost Principles (15.042)
Criteria
A system of internal controls requires approval of employee wages
Condition:
During our review of transactions, we noted one employee that did not have a signed salary authorization form.
Cause:
The District did not have proper controls in place to ensure approval of employee wages.
Effects:
There is an increased possibility of unallowed payroll expenditures being charged to the program.
Questioned Costs:
None
Context:
Of seven employees tested for proper wage approval, one employee was missing a signed salary authorization form.
Repeat Finding:
Yes
Recommendation:
The District should implement policies and procedures to ensure all employee wages are approved and the proper documentation is maintained.
Management’s Response:
The District currently does have processes and controls in place to ensure grant expenditures have been approved. Specific to this audit finding of missing salary authorization forms, the Business Manager will meet with the Human Resource Manager to review the current control and approval processes for employee salaries and make changes as appropriate.
Activities Allowed or Unallowed / Allowable Costs / Cost Principles (15.042)
Criteria
A system of internal controls requires approval of employee wages
Condition:
During our review of transactions, we noted one employee that did not have a signed salary authorization form.
Cause:
The District did not have proper controls in place to ensure approval of employee wages.
Effects:
There is an increased possibility of unallowed payroll expenditures being charged to the program.
Questioned Costs:
None
Context:
Of seven employees tested for proper wage approval, one employee was missing a signed salary authorization form.
Repeat Finding:
Yes
Recommendation:
The District should implement policies and procedures to ensure all employee wages are approved and the proper documentation is maintained.
Management’s Response:
The District currently does have processes and controls in place to ensure grant expenditures have been approved. Specific to this audit finding of missing salary authorization forms, the Business Manager will meet with the Human Resource Manager to review the current control and approval processes for employee salaries and make changes as appropriate.
Reporting (15.042)
Criteria:
Under grant reporting requirements, the District is required to submit quarterly SF-425 reports.
Condition:
The District was not able to provide supporting documentation for quarterly SF-425 reports.
Cause:
The District did not have proper controls in place to ensure compliance with grant reporting requirements.
Effects:
Quarterly reports may not have been submitted as required under the grant.
Questioned Costs:
None
Context:
We were not able to verify supporting documentation for quarterly SF-425 reports.
Repeat Finding:
Yes
Recommendation:
We recommend the District implement controls to ensure adequate supporting documentation is maintained for amounts reported on federal SF-425 reports.
Management’s Response:
The Business Manager currently maintains a file which includes documentation in support of all amounts submitted on federal quarterly SF-425 reports.
Reporting (15.042)
Criteria:
Under grant reporting requirements, the District is required to submit quarterly SF-425 reports.
Condition:
The District was not able to provide supporting documentation for quarterly SF-425 reports.
Cause:
The District did not have proper controls in place to ensure compliance with grant reporting requirements.
Effects:
Quarterly reports may not have been submitted as required under the grant.
Questioned Costs:
None
Context:
We were not able to verify supporting documentation for quarterly SF-425 reports.
Repeat Finding:
Yes
Recommendation:
We recommend the District implement controls to ensure adequate supporting documentation is maintained for amounts reported on federal SF-425 reports.
Management’s Response:
The Business Manager currently maintains a file which includes documentation in support of all amounts submitted on federal quarterly SF-425 reports.
Equipment (15.042)
Criteria:
CFR Section 200.313 under the Uniform Guidance requires a physical inventory of property acquired with federal dollars to be conducted at least once every two years.
Condition:
The District does not have physical inventory procedures in place for equipment purchased with federal dollars.
Cause:
Management oversight
Effects:
There is an increased risk that funds received for disposal of equipment purchased with federal dollars would not be retained by the program.
Questioned Costs:
None
Context:
The District was unable to provide support for a physical inventory of equipment purchased with federal dollars conducted in the last two years.
Repeat Finding:
Yes
Recommendation:
We recommend the District implement policies and procedures for conducting a physical inventory of equipment purchased with federal dollars at least once every two years.
Management’s Response:
The District will perform a physical inventory of all equipment purchased with federal dollars.
Equipment (15.042)
Criteria:
CFR Section 200.313 under the Uniform Guidance requires a physical inventory of property acquired with federal dollars to be conducted at least once every two years.
Condition:
The District does not have physical inventory procedures in place for equipment purchased with federal dollars.
Cause:
Management oversight
Effects:
There is an increased risk that funds received for disposal of equipment purchased with federal dollars would not be retained by the program.
Questioned Costs:
None
Context:
The District was unable to provide support for a physical inventory of equipment purchased with federal dollars conducted in the last two years.
Repeat Finding:
Yes
Recommendation:
We recommend the District implement policies and procedures for conducting a physical inventory of equipment purchased with federal dollars at least once every two years.
Management’s Response:
The District will perform a physical inventory of all equipment purchased with federal dollars.