Finding 1073920 (2022-013)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2024-09-20

AI Summary

  • Core Issue: Four out of twenty personnel files lacked signed contracts, and discrepancies were found in gross pay and function charges for several employees.
  • Impacted Requirements: Employee salaries must align with the approved salary schedule and be accurately reflected in both the Employee Master List and the general ledger.
  • Recommended Follow-Up: Conduct annual reviews of employee salaries to ensure compliance and proper documentation in the new district.

Finding Text

Criteria: District employees should be paid according to the approved salary schedule, adjusted for days and hours worked. Salaries and accounts to be charged in the Employee Master List in Smartfusion should agree with what was charged to the general ledger for each employee. Personnel files should be complete, to include identifying information such as copies of social security cards and state ID's, and a signed contract. Condition: No signed contract was included in the personnel files of 4 of 20 employees sampled. Gross pay for 3 employees did not agree to the salary shown in the Employee Master List in Smartfusion. The function charged for one employee did not agree to the Employee Master List. For 9 of the 20 employees sampled, we were unable to reconcile their salaries with the District-wide Salary Schedules, using scale and years of experience noted in the Employee Master List. Effect: We were unable to rely on internal controls over payroll in planning the audit. Cause: Unknown. Recommendation: The District should review employee salaries annually and ensure that actual gross pay and the Employee Master List are in agreement and that the salary paid is properly documented. District response: The District no longer exists due to consolidation. Employee salaries will be reviewed annually to ensure proper pay in the new district by the departments of Finance, and Human Resource.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $1.27M
84.027 Special Education_grants to States $956,715
10.553 School Breakfast Program $261,319
84.424 Student Support and Academic Enrichment Program $210,157
84.367 Improving Teacher Quality State Grants $181,894
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $80,224
84.048 Career and Technical Education -- Basic Grants to States $71,669
84.358 Rural Education $46,141
84.173 Special Education_preschool Grants $31,200
84.425 Education Stabilization Fund $29,557
12.U01 Rotc $27,501
10.582 Fresh Fruit and Vegetable Program $11,138
10.555 National School Lunch Program $5,159