FAC Explorer

Finding 1101003 (2024-007)

Material Weakness
Requirement
C
Questioned Costs
$1
Year
2024
Accepted
2025-02-26
Audit: 343991
Organization: Santa Rosa Consolidated Schools (NM)
Auditor: Willoughby & Willoughby CPAS PC

AI Summary

  • Core Issue: Two contracted coaches are being paid through accounts payable instead of payroll.
  • Impacted Requirements: The District failed to withhold or contribute to FICA, ERB, and RHCA, totaling an estimated $66,954.83.
  • Recommended Follow-Up: Ensure proper payroll processing for contracted individuals to comply with tax withholding requirements.

Finding Text

Federal Fund 24194 Comprehensive Literacy Grant—Two individuals are being paid through accounts payable instead of payroll. One is a Reading Instructional Coach contracted for 164 days for $64,404.44, and the other is an Instructional Coach contracted for 164 days for $77,599.88. The District did not withhold or contribute to FICA, ERB, and RHCA for these two individuals, which would be estimated at $66,954.83.

Categories

Questioned Costs

Other Findings in this Audit

  • 524561 2024-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.371 Comprehensive Literacy Development $528,885
10.555 National School Lunch Program $304,568
84.027 Special Education Grants to States $197,607
10.553 School Breakfast Program $152,421
84.425 Education Stabilization Fund $145,519
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $37,252
84.048 Career and Technical Education -- Basic Grants to States $27,571
84.424 Student Support and Academic Enrichment Program $26,811
10.565 Commodity Supplemental Food Program $24,735
84.010 Title I Grants to Local Educational Agencies $24,362
84.358 Rural Education $10,705
10.582 Fresh Fruit and Vegetable Program $9,420
84.173 Special Education Preschool Grants $8,122