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Corrective Action Plans

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Finding 515680 (2024-002)
Significant Deficiency 2024
El Monte City School District
CA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Questioned Costs
Finding 2024-002: Time and Effort Requirements (50000) Assistance Listing No. 93.600 HeadStart U.S. Department of Health & Human Services Passed through Los Angeles County Office of Education (LACOE) Dear Sir/Madam: Please find enclosed El Monte City School District Corrective Action Plan for the ...
Finding 2024-002: Time and Effort Requirements (50000) Assistance Listing No. 93.600 HeadStart U.S. Department of Health & Human Services Passed through Los Angeles County Office of Education (LACOE) Dear Sir/Madam: Please find enclosed El Monte City School District Corrective Action Plan for the Time and Effort Finding cited in the District's 2023-24 Single Audit. El Monte City School District Corrective Action Plan: Time and Effort Finding (2024-002) Goal: To ensure compliance with federal regulations for time and effort documentation and prevent recurrence of findings related to restricted funding sources. Action Steps: Staff Training and Awareness: • Conduct retraining sessions for relevant staff on federal time and effort reporting requirements. Include specific topics such as: o Record retention requirements for documentation supporting salary and wage charges. o Utilize scenarios and examples related to long tenn leave and benefit payouts with federal programs to enhance understanding. o Require attendees to sign acknowledgment fonns confirming participation and understanding of training content. Enhanced Review Mechanisms: • Establish additional internal controls to ensure compliance, including: o Periodic spot-check audits of time and effort records by the grants compliance officer or designee. o Use a checklist to verify completeness and accuracy of documentation. o Escalate issues to supervisors for prompt resolution before charges are applied to federal grants. Monitoring and Evaluation: • Develop a monitoring plan to ensure ongoing compliance: o Quarterly reviews of time and effort documentation by district leadership. o Solicit feedback from staff on challenges with compliance and address concemi promptly. Responsible Personnel: • Fiscal Area: Assistant Superintendent, Business Services Jose Herrera - Oversight of corrective action implementation and training. • Program Area: Juan Castillo, Director of Child Development- Regular monitoring of compliance for Time and Effort Documentation. Timeline for Implementation: • By March 31, 2024: Complete staff retraining sessions and re-distribute policies bulletins. • By April 30, 2024: Implement enhanced review mechanisms. • Quarterly (Ongoing): Conduct internal reviews and monitoring. By following this corrective action plan, the District aims to fully address the finding and ensure compliance with federal time and effort reporting requirements.
View Audit 333492 Questioned Costs: $1
Finding 515595 (2024-001)
Significant Deficiency 2024
Bi-State Development Agency of the Mo-Il Metropolitan District
MO
Questioned Costs Allowable Costs / Cost Principles Period of Performance
We recommend the Agency review its cost transfers procedures and implement additional procedures to monitor federal awards period of performance.There is no disagreement with the audit finding. The Agency agrees that additional cost transfer procedures are needed to ensure expenses incurred against ...
We recommend the Agency review its cost transfers procedures and implement additional procedures to monitor federal awards period of performance.There is no disagreement with the audit finding. The Agency agrees that additional cost transfer procedures are needed to ensure expenses incurred against an award fall within the award period of performance, but believes there are adequate procedures in place to monitor the actual award period of performance. Starting immediately, Grants will implement procedures to review expenses moved into projects via the Manual Transaction process (Also referred to as Miscellaneous Transaction) to ensure the expenses fall within the award period of performance. See updated procedure: Miscellaneous Transaction Procedures. To further mitigate the chance of this issue occurring, grants will minimize the transfer of labor costs to new awards if a project goes over budget. Instead, Grants will return the expenses back to the cost center. Grants has also been working with IT to put controls in our time keeping system, Kronos that would minimize the chance of labor expenses for over budget projects to be processed into Oracle.
View Audit 333334 Questioned Costs: $1
Finding 515512 (2024-001)
Significant Deficiency 2024
Project Learn of Summit County
OH
Questioned Costs Allowable Costs / Cost Principles Cash Management
To strengthen internal control measures and mitigate risk, the following procedures have been implemented in an effort to eliminate the significant deficiency identified in the audit. The corrective actions will help to ensure the supporting payroll documentation from Paychex matches the Access data...
To strengthen internal control measures and mitigate risk, the following procedures have been implemented in an effort to eliminate the significant deficiency identified in the audit. The corrective actions will help to ensure the supporting payroll documentation from Paychex matches the Access database that is used for reimbursement of payroll costs of the federal award: 1. Project Learn's operation manager will verify entries in the Access database, where employee hours are entered by type and job function, against the payroll report from Paychex. 2. Project Learn's executive director will verify the Access database entries of the Operations Manager as part of the monthly drawdown reimbursement process against the payroll report from Paychex. 3. The executive director and operations manager will use the filter feature in Access to ensure all payroll dates are correct. 4. The Access database will be reviewed for accuracy and backed up quarterly by the operations manager and the executive director. 5. The executive director will review the Access database for accuracy for a final time during the last monthly drawdown reimbursement process of the fiscal year.
View Audit 333255 Questioned Costs: $1
Finding 515156 (2024-003)
Significant Deficiency 2024
Chatham School District
AK
Allowable Costs / Cost Principles Questioned Costs Reporting
Finding 2024-003 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Ralph Watkins, Superintendent Corrective Action Plan: All payroll reports will be reviewed for correct coding to district grants. Proposed Completion Date: ...
Finding 2024-003 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Ralph Watkins, Superintendent Corrective Action Plan: All payroll reports will be reviewed for correct coding to district grants. Proposed Completion Date: June 30, 2025
View Audit 333198
Finding 514614 (2024-004)
Significant Deficiency 2024
Sma Healthcare, Inc.
FL
Allowable Costs / Cost Principles
For ALN 93.558, a Master Treatment Plan was not completed for 5 of the 40 clients tested within the established timeframe. As a corrective action, the program director will provide training to the team members of the program's proper established timeframe to complete a Master Treatment Plan. In addi...
For ALN 93.558, a Master Treatment Plan was not completed for 5 of the 40 clients tested within the established timeframe. As a corrective action, the program director will provide training to the team members of the program's proper established timeframe to complete a Master Treatment Plan. In addition, SMA will monitor the program by completing internal record reviews. The results will be provided to the program director and if a 90% or higher is not achieved for 2 months, a written corrective action will be required, and a verbal will be required at the quarterly Quality Assurance Committee meeting.
View Audit 332958
Finding 514613 (2024-002)
Significant Deficiency 2024
Sma Healthcare, Inc.
FL
Allowable Costs / Cost Principles Eligibility
For ALN 93.959, a Financial Assessment Form was not properly signed for 1 of the 60 clients tested. Additionally, 2 of the 60 clients tested had service dates that did not fall within one year of the Financial Assessment Form completion date. Obtaining a client's signature on the form has been chall...
For ALN 93.959, a Financial Assessment Form was not properly signed for 1 of the 60 clients tested. Additionally, 2 of the 60 clients tested had service dates that did not fall within one year of the Financial Assessment Form completion date. Obtaining a client's signature on the form has been challenging, particularly during recent years as use of telehealth services has expanded. As a corrective action, team members will be trained in how to properly document receipt of verbal approval. Our internal tracking of completion of the Financial Assessment Form at admission indicates that compliance with this requirement occurs about 89% of the time. As a corrective action plan, SMA will include the completion of the Financial Assessment Form both at admission and annually to be reviewed monthly by the programs. In addition, an action plan will be required to be present at the quarterly Quality Assurance Committee meeting if not at 100%.
View Audit 332958
Finding 514612 (2024-001)
Significant Deficiency 2024
Sma Healthcare, Inc.
FL
Allowable Costs / Cost Principles Eligibility
For ALN 93.958, the discount fee that was shown on their Financial Assessment Form was not used for 7 of the 60 clients tested. Additionally, 8 of the 60 clients tested had service dates that did not fall within one year of the Financial Assessment Form. Our internal tracking of completion of the Fi...
For ALN 93.958, the discount fee that was shown on their Financial Assessment Form was not used for 7 of the 60 clients tested. Additionally, 8 of the 60 clients tested had service dates that did not fall within one year of the Financial Assessment Form. Our internal tracking of completion of the Financial Assessment Form at admission indicates that compliance with this requirement occurs about 89% of the time. As acorrective action, the Client Service Specialist will be trained to ensure data is entered accurately. SMA will also include the completion of the Financial Assessment Form both at admission and annually to be reviewed monthly by the programs. In addition, an action plan will be required to be present at the quarterly Quality Assurance Committee meeting if not at 100%.
View Audit 332958
Davenport Community School District
IA
School Nutrition Programs Subrecipient Monitoring Allowable Costs / Cost Principles
Response and Corrective Action Plan: The District will annually prepare the indirect cost charged to the program based on the actual fiscal year trial balance. The District will provide an estimate to the Board each June to ensure proper approval of fund transfers.
Response and Corrective Action Plan: The District will annually prepare the indirect cost charged to the program based on the actual fiscal year trial balance. The District will provide an estimate to the Board each June to ensure proper approval of fund transfers.
View Audit 332889
Finding 514557 (2024-003)
Material Weakness 2024
Elkhorn Area School District
WI
Questioned Costs Allowable Costs / Cost Principles
Corrective Action Plan: The District will complete a cross-check of all Medicaid claims to ensure we are not also claiming those costs to other federal grants. Anticipated Corrective Action Plan C...
Corrective Action Plan: The District will complete a cross-check of all Medicaid claims to ensure we are not also claiming those costs to other federal grants. Anticipated Corrective Action Plan Completion Date: November 2025 Contact Information: For additional information regarding this finding please contact Bill Trewyn, Business Manager, at 262-741-9143.
View Audit 332869 Questioned Costs: $1
Finding 514528 (2024-002)
Significant Deficiency 2024
Haven - Violence Prevention and Support Services
NH
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Questioned Costs § 200.420
When reallocation occurs, a spreadsheet shall be created to document the changes and the Finance Director will ensure that the invoices reflect the changes accordingly.
When reallocation occurs, a spreadsheet shall be created to document the changes and the Finance Director will ensure that the invoices reflect the changes accordingly.
View Audit 332831
Finding 514527 (2024-001)
Significant Deficiency 2024
Haven - Violence Prevention and Support Services
NH
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Questioned Costs § 200.430
To ensure that employees are using the correct timesheet, the Office Manager now reviews the timesheets each pay period for grant allocation, formatting and hours prior to executing payroll.
To ensure that employees are using the correct timesheet, the Office Manager now reviews the timesheets each pay period for grant allocation, formatting and hours prior to executing payroll.
View Audit 332831
Finding 514422 (2024-003)
Significant Deficiency 2024
Arlington Baptist University
CO
Questioned Costs Student Financial Aid Allowable Costs / Cost Principles
Lack of Documentation of Exit Counseling Planned Corrective Action: Current SIS is set to trigger the Exit Counseling to all students that are coded anything other than E (Enrolled). The Registrar updates all student files with any enrollment changes triggering the email to go to the student. The FA...
Lack of Documentation of Exit Counseling Planned Corrective Action: Current SIS is set to trigger the Exit Counseling to all students that are coded anything other than E (Enrolled). The Registrar updates all student files with any enrollment changes triggering the email to go to the student. The FA Director will run a report in the middle of each term to pick up any students that may have been missed by the Registrar. Person Responsible for Corrective Action Plan: Stephanie Castillo, Director of Financial Aid Anticipated Date of Completion: Fall 2024
View Audit 332741
Finding 514411 (2024-001)
Material Weakness 2024
Natchitoches Parish Housing Authority
LA
HUD Housing Programs Allowable Costs / Cost Principles
HOUSING AUTHORITY OF NATCHITOCHES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 NATCHITOCHES PARISH HOUSING AUTHORITY 525 4th St. Natchitoches, LA 71457 Phone No. (318) 357-0553 Fax No. (318) 352-2086 Corrective Action Plan Finding: Finding 2024-001-Administrative Eq...
HOUSING AUTHORITY OF NATCHITOCHES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 NATCHITOCHES PARISH HOUSING AUTHORITY 525 4th St. Natchitoches, LA 71457 Phone No. (318) 357-0553 Fax No. (318) 352-2086 Corrective Action Plan Finding: Finding 2024-001-Administrative Equity Deficit, and Related Large Interfund Payable Condition: At June 30, 2024, the Housing Choice Voucher (HCV) Fund owes the General Fund $101,216. Corrective Action Planned: I am Rhonda Kay, Executive Director and Designated Person to answer this finding. We will carefully review them again, as the auditor recommends. Person responsible for corrective action: Rhonda Kay, Executive Director Telephone: (318) 357-0553 Housing Authority of Natchitoches Parish Fax: (318) 352-2086 525 4th St Natchitoches, LA 71457 Anticipated Completion Date: June 30, 2025
View Audit 332715
Finding 514390 (2024-005)
Significant Deficiency 2024
Independent School District No. 361
MN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency
Recommendation: We recommend that the District retain supporting documentation on file as required by federal guidelines for all transactions related to federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to f...
Recommendation: We recommend that the District retain supporting documentation on file as required by federal guidelines for all transactions related to federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will implement policies to ensure all documentation is kept. Name of the contact person responsible for corrective action: Phan Tu, Business Manager Planned completion date for corrective action plan: June 30, 2025
View Audit 332666
Finding 514266 (2024-001)
Significant Deficiency 2024
S.a.f.e. House, Inc.
NM
Allowable Costs / Cost Principles
SAFE House agrees with this finding. In order to ensure that internal controls related to payroll costs allocation are sufficient to prevent or detect errors in compliance with the standards The Executive Director shall review biweekly payroll allocations for propriety and initial them.
SAFE House agrees with this finding. In order to ensure that internal controls related to payroll costs allocation are sufficient to prevent or detect errors in compliance with the standards The Executive Director shall review biweekly payroll allocations for propriety and initial them.
View Audit 332513
Finding 514264 (2024-006)
Significant Deficiency 2024
Alameda Health System, A Public Hospital Authority
CA
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Health System will review, modify, and implement policies and procedures over the program to ensure that expenditures being charged to the program are specifically identified in the grant contract.
Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Health System will review, modify, and implement policies and procedures over the program to ensure that expenditures being charged to the program are specifically identified in the grant contract.
View Audit 332508
Finding 514262 (2024-004)
Significant Deficiency 2024
Alameda Health System, A Public Hospital Authority
CA
Allowable Costs / Cost Principles Period of Performance Cash Management § 200.403
Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Health System has finalized the standard work procedure titled, Request for Funds/Reimbursement Claims (2-201’s), to ensure costs are appropriately charged based on the contract’s performance period...
Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Health System has finalized the standard work procedure titled, Request for Funds/Reimbursement Claims (2-201’s), to ensure costs are appropriately charged based on the contract’s performance periods. Review of cost activity will occur in fiscal year 2025 to ensure policy is followed.
View Audit 332508
Finding 514260 (2024-002)
Significant Deficiency 2024
Alameda Health System, A Public Hospital Authority
CA
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303
Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Health System finalized the standard work procedures titled, Internal Controls for Proper Verification, which include procedures to ensure reported timesheet hours agree to hours on the time study a...
Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Health System finalized the standard work procedures titled, Internal Controls for Proper Verification, which include procedures to ensure reported timesheet hours agree to hours on the time study and costs incurred are appropriately charged based on the contracts’ performance periods. Staff is implementing policy in fiscal year 2025.
View Audit 332508
Finding 514254 (2024-002)
Material Weakness 2024
Monroe-Gregg School District
IN
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403
FINDING 2024-002 Subject: COVID-19 - Education Stabilization Fund - Activities Allowed or Unallowed Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): ...
FINDING 2024-002 Subject: COVID-19 - Education Stabilization Fund - Activities Allowed or Unallowed Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School District to ensure compliance with requirements related to the Education Stabilization Fund and Activities Allowed or Unallowed. FINDING 2024-002 (Continued) Context: During the testing of payroll disbursements charged to the Education Stabilization Fund grant awards during the audit period, the following exceptions were noted: • For 16 payroll disbursements, in a sample of 40, management was unable to provide an approved employee contract or hourly rate ordinance to support the selected employees' bi-weekly pay rate. • For one transaction selection, an employee received a $730.43 one-time payment for a Teacher Appreciation Grant (TAG) funded by the 84.425U award. The Teacher Appreciation Grant has its own fund and is a state/local grant received to reward high-performing, eligible certified staff. The selected employee is a noncertified employee and did not qualify for a TAG award. There was no documentation provided to support work performed under this award to support allowability of the cost incurred. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Management will ensure records of approved contracts are maintained for all employees and that payroll charged to federal awards is reviewed each pay period for allowability. The HR Coordinator is currently storing each contract both by hard copy in the employee file and digitally in our software. The Deputy Treasurer/Payroll Coordinator reviewing the distribution report prior to payroll submission. The Treasurer is also reviewing and will sign off on the distribution report for each payroll. Responsible Party and Timeline for Completion: Kelli Kizzee - HR Coordinator, Jessica Elliot - Payroll Coordinator, Moriah Crane - Treasurer. The process is already in place.
View Audit 332497 Questioned Costs: $1
Finding 514252 (2024-004)
Material Weakness 2024
Monroe-Gregg School District
IN
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.403
FINDING 2024-004 Subject: Special Education Cluster (IDEA) - Activities Allowed or Unallowed Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listing Number: 84.027 Federal Award Numbers and Years (or Other...
FINDING 2024-004 Subject: Special Education Cluster (IDEA) - Activities Allowed or Unallowed Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listing Number: 84.027 Federal Award Numbers and Years (or Other Identifying Numbers): H027A220084, H027A230084 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School District to ensure compliance with requirements related to the Special Education Cluster and Activities Allowed or Unallowed. Context: During the testing of a sample of 40 payroll disbursements charged to the Special Education Cluster during the audit period, the following exceptions were noted: • For eight transactions selected, management was unable to provide an approved contract to support the selected employees' bi-weekly pay rate. • For two transactions selected, management was unable to provide approved timecards for the selected hourly employee and time period. • For seven transactions selected, management was unable to provide time and effort logs to support the allocation of one employee's salary between the federal grant and the Education fund. The lack of controls was systematic throughout the audit period. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will ensure records of approved contracts and approved timecards are maintained for all employees. Management will ensure payroll charged to federal awards is reviewed each pay period for allowability. The HR Coordinator is currently storing each contract both hard copy in the employee file and digitally in our software. The Deputy Treasurer/Payroll Coordinator will review the distribution report prior to payroll submission. As time cards are being approved in our software system, a print out of the approvals will be maintained for each payroll. The Treasurer will review and sign off on the distribution and approval report for each payroll. Responsible Party and Timeline for Completion: Kelli Kizzee - HR Coordinator, Jessica Elliot - Payroll Coordinator, Moriah Crane - Treasurer. The process is already except for the printed time card approval report which will be in place starting with the January 2025 payrolls.
View Audit 332497
Finding 514214 (2024-002)
Significant Deficiency 2024
Sports Leadership and Management Academy of Nevada
NV
Allowable Costs / Cost Principles Questioned Costs Significant Deficiency § 200.303
Finding Number: 2024-002 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be ...
Finding Number: 2024-002 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2025
View Audit 332414
Finding 514203 (2024-003)
Significant Deficiency 2024
Doral Academy of Nevada
NV
Allowable Costs / Cost Principles Questioned Costs Significant Deficiency § 200.303
Finding Number: 2024-003 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be ...
Finding Number: 2024-003 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2025
View Audit 332410
Sweetwater Union High School District
CA
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Management concurs with findings. District management will continue to provide staff members internal control procedure training specifically in the areas of federal procurement. This will ensure adherence to Federal program requirements.
Management concurs with findings. District management will continue to provide staff members internal control procedure training specifically in the areas of federal procurement. This will ensure adherence to Federal program requirements.
View Audit 332409 Questioned Costs: $1
Finding 514194 (2024-002)
Significant Deficiency 2024
Austin Achieve Public Schools, Inc.
TX
Questioned Costs Allowable Costs / Cost Principles Reporting
AAPS has corrected for this finding at the beginning of FY25 by having offer letters issued by our HR Manager to all employees. Offer letters are securely stored in individual employees’ personnel folders.
AAPS has corrected for this finding at the beginning of FY25 by having offer letters issued by our HR Manager to all employees. Offer letters are securely stored in individual employees’ personnel folders.
View Audit 332402
Finding 514176 (2024-101)
Significant Deficiency 2024
Southwest Leadership Academy
AZ
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430
2024-101: Significant Deficiency in Internal Controls Over Compliance and Noncompliance Required to be Reported in Accordance with 2 CFR §200.516(c): Payroll Recommendation: To help ensure employees receive accurate compensation, the School should implement internal control procedures that include t...
2024-101: Significant Deficiency in Internal Controls Over Compliance and Noncompliance Required to be Reported in Accordance with 2 CFR §200.516(c): Payroll Recommendation: To help ensure employees receive accurate compensation, the School should implement internal control procedures that include thorough verification of payroll data against authorized pay rates before payroll is processed. Action Taken: 1. Pay rate change requests will be accumulated and organized by effective date. 2. For each payroll, all (100%) of the pay rate change requests that became effective during the pay period will be compared to the pay rates for the impacted employee that appear in the preliminary payroll reports. For example, for a pay period from 10/16/2024 to 10/30/2024, all pay rate change requests with effective dates between 10/16/2024 and 10/30/2024 will be compared to the pay rates for the impacted employees in the preliminary payroll reports. 3. If any discrepancies between the pay rate change requests and the pay rates in the preliminary payroll reports are identified, the pay rate will be corrected in the payroll system, the preliminary payroll reports will be reproduced, and steps 1 and 2 will be repeated. 4. If no discrepancies between the pay rate change requests and the pay rates in the preliminary payroll reports are identified, the payroll will proceed as usual. 5. For pay rate change requests with retroactive effective dates, the date of receipt of the change request will be documented, pay rate changes will be implemented immediately, and retroactive pay will be paid in the next payroll. The retroactive change requests will be verified as described in steps 1 and 2. Anticipated Completion Date: 12/31/2024 Contact Person: Keith Chilton
View Audit 332377
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