Finding Text
Finding 2022-002 Reference Number: 2022-002 Federal Agency: U.S. Department of Education Federal Program: Supporting effective instruction ? state grants Assistance Listing No.: 84.367 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Significant deficiency in Internal Control over Compliance CRITERIA: The grant application outlined specific criteria and conditions that were to be met. Incentive pay for recruitment and retention of math teachers was an allowable cost as part of the grant. One criterion was the maximum number of absences a teacher was allowed during the school year, which was eight (8) days, then they were no longer eligible to receive incentive pay. CONDITION: Management paid one (1) math teacher incentive pay of $6,254 (including fringe benefits) when the teacher?s absences exceeded the eight (8) days allowed. Policy Code GBCAA Recruitment and Retention Procedures outlined this criteria and was signed by the employee and principal. Since the employee?s absences exceeded what was allowed, that employee should not have received the incentive pay. CAUSE: The cause of the condition was oversight by management. EFFECT: The effect of the condition resulted in overpayment of salary to the teacher and $6,254 of unallowed cost being charged to the federal program. QUESTIONED COST: None PREVALENCE OF AUDIT FINDING: This condition is considered to be an isolated incident. REPEAT FINDING: This is not a repeat finding. RECOMMENDATION: It is recommended that management exercise due diligence and caution regarding incentive pay to ensure that all program criteria are met. In addition, it is recommended that management consult with the Mississippi Department of Education regarding repayment of $6,254 to the federal program. It is further recommended that management consult with legal counsel regarding the teacher?s restitution to the district for the overpayment in salary. VIEWS OF RESPONSIBLE OFFICIAL: See Auditee?s Corrective Action Plan