Finding Text
Criteria: For internal controls, wages should be appropriately paid according to amounts authroized by the Board, and this authorization should be documented. Condition: During our tests of internal controls, it was discovered that two employees were paid incorrectly based on their step on the approved salary scale. Questioned Costs: $1,382.89. Context: Total salaries paid with these grant funds was approximately $176,802. Total salaries paid by the District was approximately $2,797,900. Effect: The District claimed salaries that were not allowable by the grant as the employees were overpaid based on the approved salary schedule. Cause: The District did not use the correct salary scale when setting up the salaries for these employees at the beginning of the year. Recommendation: We recommend the District pay its employees in accordance with Board approved amounts. Management's Response: The District will ensure that all employees are paid correctly based on the approved salary scale and step going forward.