FAC Explorer

Finding 1216536 (2025-004)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-06-04
Audit: 403034
Organization: Adams-Friendship Area School District (WI)
Auditor: LAUTERBACH & AMEN LLP

AI Summary

  • Issue: An employee was overpaid due to a payroll error, exceeding their approved contract rate.
  • Requirements Impacted: Title I grant rules require that teacher pay rates be approved and adhered to.
  • Follow-Up: The District should improve its payroll verification processes to prevent future overpayments.

Finding Text

Condition: An employee was identified as being paid more per paycheck than their contract approved of. This was related to an error from the payroll specialist previously employed by the District. Criteria: Teachers being paid under the Title I grant should have their pay rates approved and should be paid in accordance with those pay rates. Cause: Employee was paid in excess of their contracted rate. Effect: Title I funds may have been used to pay amounts which were not allowable as they were not properly approved. Questioned Costs: $611 Recommendation: We recommend the District review its procedures for verifying pay rates input into the system are correct so that employees cannot be paid more than their contracted rate. Corrective Action Plan: The District acknowledges the finding and will review its procedures over payroll pay rates.

Corrective Action Plan

Condition: An employee was identified as being paid more per paycheck than their contract approved of. This was related to an error from the payroll specialist previously employed by the District. Plan: The District will verify pay rates input into the system so that employees cannot be paid more than their contracted rates. Anticipated Date of Completion: The District will correct this for the 2025-2026 school year. Name of Contact Person: Nicki Ells, Business Manager Management Response: The Adams-Friendship School District accepts the plan for the Corrective Action listed above and does not dispute anything.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1216532 2025-001
    Material Weakness Repeat
  • 1216533 2025-002
    Material Weakness Repeat
  • 1216534 2025-003
    Material Weakness Repeat
  • 1216535 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $624,180
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $507,793
84.027 SPECIAL EDUCATION GRANTS TO STATES $379,656
93.778 GRANTS TO STATES FOR MEDICAID $259,970
10.553 SCHOOL BREAKFAST PROGRAM $173,737
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $71,404
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $55,279
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $52,718
10.558 CHILD AND ADULT CARE FOOD PROGRAM $46,577
84.358 RURAL EDUCATION $25,553
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $22,617
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $18,748
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $15,959
84.425 EDUCATION STABILIZATION FUND $8,844
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $3,683