Finding Text
Federal Program: Special Education (IDEA) Cluster (AL 84.027 & 84.173) Activities Allowed or Unallowed & Allowable Costs/Cost Principles Criteria: The ?Basic Guidelines? section of 2 CFR Part 230, Attachment B, Paragraph 8 requires charges to grants for salaries and wages to be based on documented payrolls approved by the District. Condition: One employee was overpaid and this overpayment was charged to the grant. Questioned Costs: Immaterial Context: A sample of 15 employees were selected for testing. For one employee tested, noted that the employee was overpaid by 76 hours. This was due to a miscommunication between Departments. There were no other errors found. Cause: The District did not have sufficient procedures in place to ensure that employees are paid the correct amount. Effect: This grant was charged for the employee overpayment. Repeat Finding: No. Recommendation: The District should review their payroll procedures to ensure employees are paid the correct amount. Views of Responsible Officials and Planned Corrective Actions: The District will review their payroll procedures to ensure employees are paid the correct amount.