Finding Text
CONDITION: It was noted that for some of the employees who worked overtime in the ESSER program, that their overtime pay was not calculated correctly (formula error in the spreadsheet). This resulted in the wages being underpaid by less than $1,000 and also resulted in less amounts being charged to the ESSER program versus what was allowed. CRITERIA, CONTEXT AND EFFECT: The School District uses an excel spreadsheet to calculate overtime for ESSER pay. When the ESSER item was added to the excel spreadsheet, the formulas were not calculating properly. CAUSE: The School District thought the spreadsheet was calculating the overtime portion of these ESSER employees correctly. RECOMMENDATION: We would encourage the District to correct this spreadsheet and ensure the correct amount is being calculated going forward as well as periodically reviewing a sample for accuracy. RESPONSE: The School District agrees with this finding and will adhere to the corrective action plan on page 165 in this report.