Finding 370703 (2023-002)

Significant Deficiency

Requirement

Questioned Costs

Year

2023

Accepted

2024-02-27

Audit: 292394

Organization: Dakota Cusd #201 (IL)

Auditor: Wipfli LLP

AI Summary

Answer: Ensure all payrates are backed by proper documentation.
Trend: Consistent issues with documentation and payrate approvals related to federal grants.
List: Follow up by reviewing documentation practices and verifying employee payrates against approvals.

Finding Text

The auditee should retain supporting documentation for all payrates and ensure employees are paid the proper approved payrate relating to the federal grant

Corrective Action Plan

We have added an HRIS coordinator who will take over the payroll technician responsibilites. The person will run our bi-weekly payroll under the supervision of our business manager. In addition, one of the primary responsibilites of the HRIS coordinator is to monitor, maintain, and ensure accuracy of payroll files. We believe the addition of this person will take care of this particular type of finding for future audits.

Other Findings in this Audit

370704 2023-003

Significant Deficiency
947145 2023-002

Significant Deficiency
947146 2023-003

Significant Deficiency

Programs in Audit

ALN	Program Name	Expenditures
10.555	National School Lunch Program	$211,797
84.027	Special Education - Idea - Flow Through	$199,506
84.010	Title I - Low Income	$142,880
84.425	Other Federal Programs (covid-19)	$85,135
10.553	School Breakfast Program	$26,881
10.555	Food Commodities (non-Cash)	$23,859
93.575	Other Fedearl Programs (child Care Restoration Grant)	$22,572
84.367	Title II - Improving Teacher Quality	$20,025
93.778	Medicaid Outreach	$16,212
84.173	Special Education - Preschool Flow Through	$12,116
84.424	Title Iva - Student Support and Academic Enrichment	$11,071
10.555	Dept of Defense Fresh Fruit & Vegetables (non-Cash)	$6,325
10.649	Pandemic Ebt Administrative Funds	$628
84.048	Carl Perkins	$395