Audit 6189

FY End
2023-06-30
Total Expended
$1.10M
Findings
8
Programs
13
Year: 2023 Accepted: 2023-12-12

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
3918 2023-003 Material Weakness - B
3919 2023-003 Material Weakness - B
3920 2023-003 Material Weakness - B
3921 2023-003 Material Weakness - B
580360 2023-003 Material Weakness - B
580361 2023-003 Material Weakness - B
580362 2023-003 Material Weakness - B
580363 2023-003 Material Weakness - B

Programs

Contacts

Name Title Type
U1NKE1MYKMY7 Adam Ellis Auditee
6186732151 Krista McLaren Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of North Wayne County Community Unit School District No. 200 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not sure the de minimis cost rate.

Finding Details

During the time period of July 1, 2022 through October 31, 2022, controls over the payroll process were ineffective. During the testing of the District's payroll for the time period of July 1, 2022 through October 31, 2022, there was not consistent use of administrator approval of timesheets for hourly employees. There was also an employee who was underpaid as she was not paid according to the correct step on the Board-approved salary schedule.
During the time period of July 1, 2022 through October 31, 2022, controls over the payroll process were ineffective. During the testing of the District's payroll for the time period of July 1, 2022 through October 31, 2022, there was not consistent use of administrator approval of timesheets for hourly employees. There was also an employee who was underpaid as she was not paid according to the correct step on the Board-approved salary schedule.
During the time period of July 1, 2022 through October 31, 2022, controls over the payroll process were ineffective. During the testing of the District's payroll for the time period of July 1, 2022 through October 31, 2022, there was not consistent use of administrator approval of timesheets for hourly employees. There was also an employee who was underpaid as she was not paid according to the correct step on the Board-approved salary schedule.
During the time period of July 1, 2022 through October 31, 2022, controls over the payroll process were ineffective. During the testing of the District's payroll for the time period of July 1, 2022 through October 31, 2022, there was not consistent use of administrator approval of timesheets for hourly employees. There was also an employee who was underpaid as she was not paid according to the correct step on the Board-approved salary schedule.
During the time period of July 1, 2022 through October 31, 2022, controls over the payroll process were ineffective. During the testing of the District's payroll for the time period of July 1, 2022 through October 31, 2022, there was not consistent use of administrator approval of timesheets for hourly employees. There was also an employee who was underpaid as she was not paid according to the correct step on the Board-approved salary schedule.
During the time period of July 1, 2022 through October 31, 2022, controls over the payroll process were ineffective. During the testing of the District's payroll for the time period of July 1, 2022 through October 31, 2022, there was not consistent use of administrator approval of timesheets for hourly employees. There was also an employee who was underpaid as she was not paid according to the correct step on the Board-approved salary schedule.
During the time period of July 1, 2022 through October 31, 2022, controls over the payroll process were ineffective. During the testing of the District's payroll for the time period of July 1, 2022 through October 31, 2022, there was not consistent use of administrator approval of timesheets for hourly employees. There was also an employee who was underpaid as she was not paid according to the correct step on the Board-approved salary schedule.
During the time period of July 1, 2022 through October 31, 2022, controls over the payroll process were ineffective. During the testing of the District's payroll for the time period of July 1, 2022 through October 31, 2022, there was not consistent use of administrator approval of timesheets for hourly employees. There was also an employee who was underpaid as she was not paid according to the correct step on the Board-approved salary schedule.