Finding Text
Federal Program Information
Funding Agency: U.S. Department of Education
Title: Education Stabilization Fund
CFDA Number: 84.425
Criteria
A system of good internal controls would have an entity to file all approved wages in the
employee personal file.
Condition
Supporting documentation for approved wages was missing for 13 employees out of the 40
transactions tested.
Questioned Costs
Undeterminable
Context
In a population of over 250, 40 transactions were selected for testing. Of the 40 transactions
selected, the District was not able to provide support for wages paid for 13 employees.
Effect
Employees may not be compensated the correct amount.
Cause
The District could not provide wage support for 13 employees out of the 40 transactions
tested.
Recommendation
We recommend that the District put a copy of the approved wages in each personal file so
they have a record of what each employee will be paid.
Repeat Finding
This is not a repeat finding.
Views of Responsible Officials
See corrective action plan.