FAC Explorer

Finding 1200683 (2025-001)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 395714
Organization: American Horse School (SD)
Auditor: KETEL THORSTENSON LLP

AI Summary

  • Issue: Two employees were underpaid by $281 due to a payroll processing error.
  • Requirements Impacted: Compliance with allowable costs/activities under Title I ALN #84.010A.
  • Follow-Up: The School should implement a review process for timesheets and payroll registers before payroll processing.

Finding Text

Finding #2025-001: Internal Controls over Payroll Federal Program Affected: Title I ALN #84.010A Compliance Requirement: Allowable Costs/Activities Allowed Questioned Costs: None Condition and Cause: Two employees were not paid for overtime hours worked because of an error in payroll processing. Criteria and Effect: The error resulted in an underpayment of $281 to the employees. Repeat Finding from Prior Year: No Recommendation: The School should review and reconcile timesheets to payroll registers prior to processing payroll. Response/Corrective Action Plan: The School agrees with the above Finding. See Correction Action Plan.

Corrective Action Plan

Responsible Individual: Anthony Muilenburg, Business Manager Corrective Action Plan: The Business Manager will continue to review payroll and verify accuracy by reconciling reports to employee timesheets Anticipated Completion Date: Ongoing

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1200684 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
15.042 INDIAN SCHOOL EQUALIZATION $2.94M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $1.26M
15.046 ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS $994,330
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $985,722
15.044 INDIAN SCHOOLS STUDENT TRANSPORTATION $708,642
15.043 INDIAN CHILD AND FAMILY EDUCATION $441,357
15.047 INDIAN EDUCATION FACILITIES, OPERATIONS, AND MAINTENANCE $423,308
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $248,046
84.027 SPECIAL EDUCATION GRANTS TO STATES $174,820
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $161,438
84.425R CORONAVIRUS RESPONSE AND RELIEF SUPPLEMENTAL APPROPRIATIONS ACT, 2021-EMERGENCY ASSISTANCE FOR NON-PUBLIC SCHOOLS (CRRSA EANS) PROGRAM $139,617
10.555 NATIONAL SCHOOL LUNCH PROGRAM $85,788
84.336 TEACHER QUALITY PARTNERSHIP GRANTS $53,975
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $51,476
10.553 SCHOOL BREAKFAST PROGRAM $48,950
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $45,315
84.358 RURAL EDUCATION $4,010
15.151 EDUCATION ENHANCEMENTS $402