Finding 3919 (2023-003)

Material Weakness

Requirement

B

Questioned Costs

-

Year

2023

Accepted

2023-12-12

Audit: 6189

Organization: North Wayne Community Unit School District 200 (IL)

Auditor: Kemper CPA Group LLP

AI Summary

Core Issue: Payroll controls were ineffective from July 1 to October 31, 2022, leading to inconsistencies in timesheet approvals and an underpayment issue.
Impacted Requirements: Administrator approval for hourly employee timesheets was not consistently applied, violating payroll process standards.
Recommended Follow-up: Review and reinforce payroll approval processes to ensure compliance and correct any discrepancies in employee pay based on the salary schedule.

Finding Text

During the time period of July 1, 2022 through October 31, 2022, controls over the payroll process were ineffective. During the testing of the District's payroll for the time period of July 1, 2022 through October 31, 2022, there was not consistent use of administrator approval of timesheets for hourly employees. There was also an employee who was underpaid as she was not paid according to the correct step on the Board-approved salary schedule.

Programs in Audit

ALN	Program Name	Expenditures
84.010	Title I Grants to Local Educational Agencies	$138,477
84.425	Education Stabilization Fund	$97,172
84.358	Rural Education	$46,129
84.367	Improving Teacher Quality State Grants	$20,046
84.027	Special Education_grants to States	$18,317
10.555	National School Lunch Program	$16,724
10.582	Fresh Fruit and Vegetable Program	$13,340
10.553	School Breakfast Program	$12,945
84.424	Student Support and Academic Enrichment Program	$10,521
93.778	Medical Assistance Program	$6,546
84.048	Career and Technical Education -- Basic Grants to States	$5,200
10.649	Pandemic Ebt Administrative Costs	$628
84.173	Special Education_preschool Grants	$0

Finding 3919 (2023-003)

AI Summary

Finding Text

Categories

Other Findings in this Audit

Programs in Audit