Finding Text
Condition: During our review of ESSER funds, we noted that we could not substantiate all of the pay rates
for dollars paid out of the ESSER funds. Criteria: When federal dollars are used to pay for staff payroll expenditures, the rate of pay and/or related
calculations of rate, should be documented. This can be in the form of an agreement, salary schedule, or
other memo format.
Cause: The District did not keep documentation of pay rates for staff who were paid out of ESSER funds.
Effect: Staff may not be paid the correct rate.
Perspective: The District should have documentation of all pay rates for services provided and for
positions. To ensure everyone knows what pay is to be expected.
Recommendation: We recommend the District go through and update (or establish) pay rates for all
positions and supplemental contracts.
Views of Responsible Officials and Planned Corrective Actions: Caney Valley USD 436 staff involved
will work with the necessary parties to ensure documentation of all pay rates are completed and transparent.