Finding Text
2022-005 Timesheet Inaccuracies Federal Program, Assistance Listing # and Year, Federal Agency, Pass-Through Entity: Special Education Cluster ? Grants to States, Assistance Listing #84.027, 2022, U.S. Department of Education, Louisiana Department of Education. Criteria or Specific Requirement: 2 CFR 200.303 requires the entity to establish and maintain effective internal controls over compliance with respect to federal awards and Section 1111(b)(2)(A) of the ESEA for compliance accountability. Proper internal controls require supporting documentation to be retained as evidence for effectiveness of the controls in place. Condition: During our testwork, we identified an error in the re-calculation of hours on a timesheet for an employee selected. The original calculation prepared by the employee was correct. Effect: The School Board overpaid an employee for that particular time period by .25 hours. Questioned Cost: The overpayment was calculated to be $4.25. The projected questioned costs is estimated to be $737. Cause: Hours were incorrectly re-calculated during the review and approval of the timesheet. Recommendation: We recommend the School Board take necessary steps to verify time sheet calculations. Views of responsible officials and corrective action plan: The School Board will have payroll processing staff review approved timesheets before they are processed for payment.