Finding Text
2023-002: AL 84.010, AL 84.027 / 84.173, AL 84.425 & AL 84.371 – Activities Allowed or
Unallowed & Allowable Costs / Cost Principles
Criteria
The District should keep adequate documentation to support charges to grants. This would
include supporting invoices, time cards, approved pay rates and cost allocation worksheets.
Condition
In our total sample of 160 transactions, four payroll transactions had timesheets that were missing
supervisor approval, along with two nonpayroll transactions. Thirteen payroll transactions did not
have documentation of the hours worked by the employee or documentation of the employee’s
time spent towards that particular grant.
Cause
Internal control processes were not properly followed and proper documentation was not kept.
Effect
Unallowable costs could be charged to the grant.
Questioned Costs
AL 84.027 / 84.173: $8,891
AL 84.371: $8,247
Recommendation
We recommend internal control processes are followed and include documentation of employees
time towards the grant.
Views of Responsible Officials and Planned Corrective Actions
During the 2022-2023 fiscal year, Dickinson Public Schools was in the transition of the
administration assistant position for the Director of Curriculum and Instruction. In addition, the
business office created and hired a new position of a grant specialist. With the changes in these
two departments, Dickinson Public Schools will create a more streamlined process to ensure that
grant documentation is completed as outlined in all federal grant guidelines.
Indication of Repeat Finding
This is a new finding in the current year.