Finding 21386 (2022-013)

Material Weakness
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2022-12-31
Audit: 26549
Organization: Lafayette Prish School Board (LA)

AI Summary

  • Core Issue: Salary increases approved by the Board were miscalculated and incorrectly paid to 43 out of 55 employees.
  • Impacted Requirements: The Board's approved salary increases of $750 for teachers and instructional employees were not prorated correctly, leading to $6,403 in questioned costs.
  • Recommended Follow-Up: The School Board should implement a review process for salary calculations, ensuring accuracy for future increases, with oversight from Employee Services and consultation with Business Services.

Finding Text

Condition Salary increases approved by the Board were incorrectly calculated and paid. Criteria The Board approved a $750 teacher pay increase effective November 1, 2021, and a $750 instructional employee pay increase effective February 1, 2022. Cause The pay increases became effective during the fiscal year and the calculation to prorate the increase was incorrectly performed. Effect The School Board incorrectly calculated and paid the salary increase to employees. Context A sample of 55 employees was selected for audit from a population of 55 employees. The test found that 43 employees were paid incorrectly. There are $6,403 of questioned costs as a result of incorrect salary calculations. Our sample was a non-statistical sample. Recommendation The School Board should ensure that salary increases given during the fiscal year are correctly calculated and paid. Views of Responsible Officials and Planned Corrective Action The Employee Services Department will have all salaries reviewed after they are set up in the accounting system. Connie Morvant, HR Generalist, will complete this function moving forward. All 2022-2023 hires have been audited and corrected. John Mouton, Director of Employee Services, and Eryn Hollier, Coordinator of Employee Services will review the salary schedule when updates are made. Also, when having to calculate salary increases or raises for a specific group of people during the year, the raise will be calculated according to the individual employees? number of working days remaining on their contract for the year. Employee Services will also consult Business Services as we have done in the past to ensure the raises and salaries are calculated correctly.

Corrective Action Plan

2022-013 Recommendation: The Board approved a $750 teacher pay increase effective November 1, 2021, and a $750 instructional employee pay increase effective February 1, 2022. The pay increases became effective during the fiscal year and the calculation to prorate the increase was incorrectly performed. The School Board should ensure that salary increases given during the fiscal year are correctly calculated and paid. Corrective Action Plan: The Employee Services Department will have all salaries reviewed after they are set up in the accounting system. Connie Morvant, HR Generalist, will complete this function moving forward. All 2022-2023 hires have been audited and corrected. John Mouton, Director of Employee Services, and Eryn Hollier, Coordinator of Employee Services will review the salary schedule when updates are made. Also, when having to calculate salary increases or raises for a specific group of people during the year, the raise will be calculated according to the individual employees? number of working days remaining on their contract for the year. Employee Services will also consult Business Services as we have done in the past to ensure the raises and salaries are calculated correctly.

Categories

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Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $14.09M
10.555 National School Lunch Program $13.45M
10.558 Child and Adult Care Food Program $4.58M
10.553 School Breakfast Program $3.33M
84.367 Improving Teacher Quality State Grants $1.89M
93.575 Child Care and Development Block Grant $1.82M
84.424 Student Support and Academic Enrichment Program $1.17M
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $990,476
93.434 Every Student Succeeds Act/preschool Development Grants $608,428
84.371 Striving Readers $589,432
10.559 Summer Food Service Program for Children $549,913
84.048 Career and Technical Education -- Basic Grants to States $505,314
84.027 Special Education_grants to States $202,855
84.011 Migrant Education_state Grant Program $187,847
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $153,369
10.766 Community Facilities Loans and Grants $152,656
84.365 English Language Acquisition State Grants $145,837
84.173 Special Education_preschool Grants $126,353
84.196 Education for Homeless Children and Youth $125,681
10.582 Fresh Fruit and Vegetable Program $122,364
84.425 Education Stabilization Fund $90,714
93.981 Improving Student Health and Academic Achievement Through Nutrition, Physical Activity and the Management of Chronic Conditions in Schools $8,738
10.543 Healthier US School Challenge: Smarter Lunchrooms $1,293
84.377 School Improvement Grants $921