Finding Text
AL #84.010 TITLE I
Criteria
The District should charge costs to the grant which are allowable. Also, documentation should
be kept that supports that employees are being paid the correct amounts based on approved
rates to ensure only approved amounts are charged to the grant.
Condition
Of the 19 payroll transactions tested, we noted 15 instances where there was no time and effort
certifications.
Questioned Costs
$9,849
Cause
The District did not properly execute its policies and procedures for review of payroll disbursements.
Effect
Grant awards potentially overcharged.
Recommendation
We recommend the District follow and properly execute its policies and procedures it has in place related to its payroll expenditures.
Views of Responsible Officials and Planned Corrective Actions
The district will review and update existing policies and procedures related to allowable cost principles to address deficiencies identified in this finding. The administration will ensure that staff understand the principles of allowable costs and compliance requirements.
Indication of Repeat Finding
This is a repeat finding of 2022-009.