Finding 29933 (2022-009)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-04-04
Audit: 31034
Organization: Saint Paul Public Schools (MN)

AI Summary

  • Core Issue: The District failed to maintain proper documentation for payroll transactions, leading to an overpayment of $125.76.
  • Impacted Requirements: This finding violates the Uniform Guidance, which mandates accurate records for salary charges to federal awards.
  • Recommended Follow-Up: The District should enhance payroll procedures and controls to ensure compliance with approved wage payments.

Finding Text

Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H027X210087, H173A210086, H173X210086 Award Period: July 1, 2021 ? September 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Compliance Finding Criteria or Specific Requirement: The Uniform Guidance requires charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. In addition, these records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, be incorporated into the official records of the entity, and reasonable reflect the total activity for which the employee is compensated. Condition: During our testing of a sample of payroll transactions charged to the grant we noted not all transactions were supported by properly approved documentation. Context: Of a sample of 40 payroll disbursement charged to the grant we noted one disbursement for which an employee was overpaid by $125.76. This amount was not charged to the grant. Questioned Costs: None. Cause: The District?s controls did not catch the fact that the employee`s sick time was paid out at a fulltime rate of 8 hours rather than 7.2 as the employee was a 0.9 FTE. Effect: The District was not in compliance with the Uniform Guidance requirements around cost principles and time and effort documentation. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District reviews its procedures and controls over payroll to ensure employees are paid their approved wages. Views of Responsible Officials: There is no disagreement with the audit finding.

Categories

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 29923 2022-007
    Material Weakness
  • 29924 2022-008
    Significant Deficiency
  • 29925 2022-004
    Material Weakness
  • 29926 2022-005
    Material Weakness
  • 29927 2022-006
    Material Weakness
  • 29928 2022-009
    Significant Deficiency
  • 29929 2022-010
    Significant Deficiency
  • 29930 2022-004
    Material Weakness
  • 29931 2022-005
    Material Weakness
  • 29932 2022-006
    Material Weakness
  • 29934 2022-010
    Significant Deficiency
  • 29935 2022-004
    Material Weakness
  • 29936 2022-005
    Material Weakness
  • 29937 2022-006
    Material Weakness
  • 29938 2022-009
    Significant Deficiency
  • 29939 2022-010
    Significant Deficiency
  • 29940 2022-004
    Material Weakness
  • 29941 2022-005
    Material Weakness
  • 29942 2022-006
    Material Weakness
  • 29943 2022-009
    Significant Deficiency
  • 29944 2022-010
    Significant Deficiency
  • 606365 2022-007
    Material Weakness
  • 606366 2022-008
    Significant Deficiency
  • 606367 2022-004
    Material Weakness
  • 606368 2022-005
    Material Weakness
  • 606369 2022-006
    Material Weakness
  • 606370 2022-009
    Significant Deficiency
  • 606371 2022-010
    Significant Deficiency
  • 606372 2022-004
    Material Weakness
  • 606373 2022-005
    Material Weakness
  • 606374 2022-006
    Material Weakness
  • 606375 2022-009
    Significant Deficiency
  • 606376 2022-010
    Significant Deficiency
  • 606377 2022-004
    Material Weakness
  • 606378 2022-005
    Material Weakness
  • 606379 2022-006
    Material Weakness
  • 606380 2022-009
    Significant Deficiency
  • 606381 2022-010
    Significant Deficiency
  • 606382 2022-004
    Material Weakness
  • 606383 2022-005
    Material Weakness
  • 606384 2022-006
    Material Weakness
  • 606385 2022-009
    Significant Deficiency
  • 606386 2022-010
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $29.80M
10.559 Summer Food Service Program for Children Cash Assistance $26.86M
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.92M
10.555 National School Lunch Program Noncash Assistance $2.19M
84.367 Supporting Effective Instruction $1.91M
84.424 Student Support and Academic Enrichment Program $1.52M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.45M
84.027 Special Education_grants to States $1.35M
32.009 Emergency Connectivity Fund Program $1.32M
84.365 English Language Acquisition State Grants $1.14M
84.002 Adult Education - Basic Grants to States $866,575
84.287 Twenty-First Century Community Learning Centers $757,065
84.371 Striving Readers $701,982
84.411 Investing in Innovation (i3) Fund $698,399
84.048 Career and Technical Education -- Basic Grants to States $660,340
84.336 Teacher Quality Partnership Grants $602,853
10.582 Fresh Fruit and Vegetable Program $497,660
10.558 Child and Adult Care Food Program $401,775
84.415 State Tribal Education Partnership (step) $351,863
84.181 Special Education-Grants for Infants and Families $316,802
10.555 National School Lunch Program Cash Assistance $293,756
84.060 Indian Education_grants to Local Educational Agencies $189,951
93.959 Block Grants for Prevention and Treatment of Substance Abuse $140,497
45.310 Grants to States $133,631
84.305 Education Research, Development and Dissemination $130,795
20.205 Highway Planning and Construction $70,670
84.425 Education Stabilization Fund $69,422
84.196 Education for Homeless Children and Youth $60,904
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $34,063
84.173 Special Education_preschool Grants $22,682
10.575 Farm to School Grant Program $20,228
10.226 Secondary and Two-Year Postsecondary Agriculture Education Challenge Grants $10,050
93.778 Medical Assistance Program $10,000
84.295 Ready-To-Learn Television $9,508
93.297 Teenage Pregnancy Prevention Program $6,417