Finding Text
2024-003 FINDING
Federal Program
COVID-19 Education Stabilization Fund Under The Coronavirus Aid, Relief, and Economic Security Act (AL
84.425 U/D)
Activities Allowed or Unallowed; Allowable Costs/Cost Principles
Criteria
A system of internal controls requires all timecards to be reviewed and approved before payroll is processed.
Condition
During our transaction testing, we noted 7 timecards that did not have proper approval.
Questioned costs
None.
Cause
Management oversight.
Context
In a population over 250, 40 transactions were selected. 37 of these transactions were payroll related
transactions with 29 requiring approvals for a timecard. We noted that 7 of these did not have proper approval.
Effect
There is an increased risk of charging an unallowable activity or cost to the federal program.
Repeat Finding
No.
Recommendation
The District should implement policies and procedures to ensure all timecards are approved before payroll is
processed.
Views of Responsible Officials and Planned Corrective Actions
The District is in agreement with the recommendation and will approve all timecards prior to payroll being
processed.