Audit 9493

Federal Program Education Stabilization Fund (AL 84.425) Activities Allowed or Unallowed & Allowable Costs/Cost Principles Criteria The “Basic Guidelines” section of 2 CFR Part 230, Attachment B, Paragraph 8 requires charges to grants for salaries and wages to be based on documented payrolls approved by the District. Condition One employee was overcharged to the grant and the District was unable to provide documentation for a few stipend payments. Questioned Costs Immaterial Context A sample of 18 employees were selected for testing. For one employee tested, noted that the amount charged to the grant for one pay period was higher than the employee’s total payroll for that pay period. There was a negative offset in another payroll account that wasn’t adjusted to the grant. Also, noted there were 3 employees that received stipend payments for a lesser amount than the maximum per employee of $1,000. The District was unable to provide documentation for the calculation of this lesser amount. Cause Staff turnover at the District Effect The District overcharged the grant for one employee and a few stipend payments charged to the grants did not have proper supporting documentation. Repeat Finding No Recommendation The District should review their payroll procedures to ensure the correct amounts are charged to grants and all supporting documentation is maintained. Views of Responsible Officials The District agrees with the recommendation and will review its payroll procedures.

Federal Program Education Stabilization Fund (AL 84.425) Activities Allowed or Unallowed & Allowable Costs/Cost Principles Criteria The “Basic Guidelines” section of 2 CFR Part 230, Attachment B, Paragraph 8 requires charges to grants for salaries and wages to be based on documented payrolls approved by the District. Condition One employee was overcharged to the grant and the District was unable to provide documentation for a few stipend payments. Questioned Costs Immaterial Context A sample of 18 employees were selected for testing. For one employee tested, noted that the amount charged to the grant for one pay period was higher than the employee’s total payroll for that pay period. There was a negative offset in another payroll account that wasn’t adjusted to the grant. Also, noted there were 3 employees that received stipend payments for a lesser amount than the maximum per employee of $1,000. The District was unable to provide documentation for the calculation of this lesser amount. Cause Staff turnover at the District Effect The District overcharged the grant for one employee and a few stipend payments charged to the grants did not have proper supporting documentation. Repeat Finding No Recommendation The District should review their payroll procedures to ensure the correct amounts are charged to grants and all supporting documentation is maintained. Views of Responsible Officials The District agrees with the recommendation and will review its payroll procedures.

Federal Program Education Stabilization Fund (AL 84.425) Activities Allowed or Unallowed & Allowable Costs/Cost Principles Criteria The “Basic Guidelines” section of 2 CFR Part 230, Attachment B, Paragraph 8 requires charges to grants for salaries and wages to be based on documented payrolls approved by the District. Condition One employee was overcharged to the grant and the District was unable to provide documentation for a few stipend payments. Questioned Costs Immaterial Context A sample of 18 employees were selected for testing. For one employee tested, noted that the amount charged to the grant for one pay period was higher than the employee’s total payroll for that pay period. There was a negative offset in another payroll account that wasn’t adjusted to the grant. Also, noted there were 3 employees that received stipend payments for a lesser amount than the maximum per employee of $1,000. The District was unable to provide documentation for the calculation of this lesser amount. Cause Staff turnover at the District Effect The District overcharged the grant for one employee and a few stipend payments charged to the grants did not have proper supporting documentation. Repeat Finding No Recommendation The District should review their payroll procedures to ensure the correct amounts are charged to grants and all supporting documentation is maintained. Views of Responsible Officials The District agrees with the recommendation and will review its payroll procedures.

Federal Program Education Stabilization Fund (AL 84.425) Activities Allowed or Unallowed & Allowable Costs/Cost Principles Criteria The “Basic Guidelines” section of 2 CFR Part 230, Attachment B, Paragraph 8 requires charges to grants for salaries and wages to be based on documented payrolls approved by the District. Condition One employee was overcharged to the grant and the District was unable to provide documentation for a few stipend payments. Questioned Costs Immaterial Context A sample of 18 employees were selected for testing. For one employee tested, noted that the amount charged to the grant for one pay period was higher than the employee’s total payroll for that pay period. There was a negative offset in another payroll account that wasn’t adjusted to the grant. Also, noted there were 3 employees that received stipend payments for a lesser amount than the maximum per employee of $1,000. The District was unable to provide documentation for the calculation of this lesser amount. Cause Staff turnover at the District Effect The District overcharged the grant for one employee and a few stipend payments charged to the grants did not have proper supporting documentation. Repeat Finding No Recommendation The District should review their payroll procedures to ensure the correct amounts are charged to grants and all supporting documentation is maintained. Views of Responsible Officials The District agrees with the recommendation and will review its payroll procedures.

Federal Program Education Stabilization Fund (AL 84.425) Activities Allowed or Unallowed & Allowable Costs/Cost Principles Criteria The “Basic Guidelines” section of 2 CFR Part 230, Attachment B, Paragraph 8 requires charges to grants for salaries and wages to be based on documented payrolls approved by the District. Condition One employee was overcharged to the grant and the District was unable to provide documentation for a few stipend payments. Questioned Costs Immaterial Context A sample of 18 employees were selected for testing. For one employee tested, noted that the amount charged to the grant for one pay period was higher than the employee’s total payroll for that pay period. There was a negative offset in another payroll account that wasn’t adjusted to the grant. Also, noted there were 3 employees that received stipend payments for a lesser amount than the maximum per employee of $1,000. The District was unable to provide documentation for the calculation of this lesser amount. Cause Staff turnover at the District Effect The District overcharged the grant for one employee and a few stipend payments charged to the grants did not have proper supporting documentation. Repeat Finding No Recommendation The District should review their payroll procedures to ensure the correct amounts are charged to grants and all supporting documentation is maintained. Views of Responsible Officials The District agrees with the recommendation and will review its payroll procedures.

Federal Program Education Stabilization Fund (AL 84.425) Activities Allowed or Unallowed & Allowable Costs/Cost Principles Criteria The “Basic Guidelines” section of 2 CFR Part 230, Attachment B, Paragraph 8 requires charges to grants for salaries and wages to be based on documented payrolls approved by the District. Condition One employee was overcharged to the grant and the District was unable to provide documentation for a few stipend payments. Questioned Costs Immaterial Context A sample of 18 employees were selected for testing. For one employee tested, noted that the amount charged to the grant for one pay period was higher than the employee’s total payroll for that pay period. There was a negative offset in another payroll account that wasn’t adjusted to the grant. Also, noted there were 3 employees that received stipend payments for a lesser amount than the maximum per employee of $1,000. The District was unable to provide documentation for the calculation of this lesser amount. Cause Staff turnover at the District Effect The District overcharged the grant for one employee and a few stipend payments charged to the grants did not have proper supporting documentation. Repeat Finding No Recommendation The District should review their payroll procedures to ensure the correct amounts are charged to grants and all supporting documentation is maintained. Views of Responsible Officials The District agrees with the recommendation and will review its payroll procedures.

Federal Program Education Stabilization Fund (AL 84.425) Activities Allowed or Unallowed & Allowable Costs/Cost Principles Criteria The “Basic Guidelines” section of 2 CFR Part 230, Attachment B, Paragraph 8 requires charges to grants for salaries and wages to be based on documented payrolls approved by the District. Condition One employee was overcharged to the grant and the District was unable to provide documentation for a few stipend payments. Questioned Costs Immaterial Context A sample of 18 employees were selected for testing. For one employee tested, noted that the amount charged to the grant for one pay period was higher than the employee’s total payroll for that pay period. There was a negative offset in another payroll account that wasn’t adjusted to the grant. Also, noted there were 3 employees that received stipend payments for a lesser amount than the maximum per employee of $1,000. The District was unable to provide documentation for the calculation of this lesser amount. Cause Staff turnover at the District Effect The District overcharged the grant for one employee and a few stipend payments charged to the grants did not have proper supporting documentation. Repeat Finding No Recommendation The District should review their payroll procedures to ensure the correct amounts are charged to grants and all supporting documentation is maintained. Views of Responsible Officials The District agrees with the recommendation and will review its payroll procedures.

Federal Program Education Stabilization Fund (AL 84.425) Activities Allowed or Unallowed & Allowable Costs/Cost Principles Criteria The “Basic Guidelines” section of 2 CFR Part 230, Attachment B, Paragraph 8 requires charges to grants for salaries and wages to be based on documented payrolls approved by the District. Condition One employee was overcharged to the grant and the District was unable to provide documentation for a few stipend payments. Questioned Costs Immaterial Context A sample of 18 employees were selected for testing. For one employee tested, noted that the amount charged to the grant for one pay period was higher than the employee’s total payroll for that pay period. There was a negative offset in another payroll account that wasn’t adjusted to the grant. Also, noted there were 3 employees that received stipend payments for a lesser amount than the maximum per employee of $1,000. The District was unable to provide documentation for the calculation of this lesser amount. Cause Staff turnover at the District Effect The District overcharged the grant for one employee and a few stipend payments charged to the grants did not have proper supporting documentation. Repeat Finding No Recommendation The District should review their payroll procedures to ensure the correct amounts are charged to grants and all supporting documentation is maintained. Views of Responsible Officials The District agrees with the recommendation and will review its payroll procedures.