Finding Text
Criteria
The District should charge costs to the grants that are allowable. Documentation should be kept that supports the employees are being paid the correct amounts based on approved rates to
ensure only approved amounts are charged to the grant.
Condition
Of the 24 payroll transactions tested, we noted 24 instances where proper support was not kept to support the amount charged to the grant.
Questioned Costs
$10,204
Cause
The District did not have proper support to show how payroll was allocated to each grant.
Effect
Grant awards potentially overcharged.
Recommendation
We recommend the District implement policies and procedures that help determine how payroll
is allocated to each grant.
Views of Responsible Officials and Planned Corrective Actions
Management is in agreement with the finding. See attached Corrective Action Plan.
Indication of Repeat Finding
This is a repeat finding of 2021-005.