Audit 394980

2025-003: Activities Allowed or Unallowed / Allowable Costs / Cost Principles (15.042) Criteria A system of internal controls requires approval of employee wages. Condition: The District was unable to provide documentation supporting approval of hourly pay rates. 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: Out of 29 payroll transactions tested, we were unable to verify approval of an employee’s hourly pay rate for one transaction. Repeat Finding: No Recommendation: The District should implement policies and procedures to ensure all employee wages are approved and the proper documentation is maintained. Management Response: Management agrees with this audit finding as one of the salary authorization forms sampled did not include documentation in support of one employee’s approved hourly rate.

2025-004: Special Tests and Provisions (84.010) Criteria: Under Title I, Section 1111(b)(2)(B)(iii) of the ESEA (20 USC 6311(b)(2)(B)(iii)), SEAs, in consultation with LEAs, are required to establish and maintain an assessment system that is valid, reliable, and consistent with relevant professional and technical standards. Within their assessment system, SEAs must have policies and procedures to maintain test security and ensure that LEAs implement those policies and procedures. Condition: The District has not developed and operationalized policies and procedures regarding test security for the assessments. Cause: Management oversight Effects: The District is not in compliance with Uniform Guidance requirements. Questioned Costs: None Context: During inquiry we noted the District has not developed or implemented policies and procedures for test security measures. Repeat Finding: No Recommendation: We recommend the District develop and implement policies and procedures for test security measures. Management Response: Management agrees with this audit finding that it has not developed or implemented policies and procedures for test security measures