Finding 394643 (2023-002)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-04-25

AI Summary

  • Issue: Payroll figures in the general ledger do not match quarterly filings.
  • Requirements Impacted: Accurate recording of salaries and wages is essential for compliance with federal and state reporting.
  • Follow-Up: Ensure all salary and wages are posted to the correct accounts for accurate reporting to grantors and regulatory bodies.

Finding Text

Condition: While performing audit procedures related to payroll, we were unable to reconcile what was reported in the general ledger as salaries and wages to the quarterly payroll filings. Criteria: Salary and wages should be recorded as such in the accounting system to ensure proper reporting to grantors and for accurate reporting for federal and state payroll filings. Cause: Salary and wages were posted to other expense accounts in the accounting system instead of salary and wage expenses. Effect: The financial statements do not accurately reflect the correct balance of salary and wages and does not reconcile to the federal and state payroll filings. In addition, the salary and wages reported to grantors may not be reported accurately. Recommendations: We recommend that all salary and wages be posted to the correct general ledger expense account so that federal and state payroll filings and grant reporting are properly reported.

Categories

Reporting

Other Findings in this Audit

  • 394638 2023-001
    Material Weakness
  • 394639 2023-001
    Material Weakness
  • 394640 2023-001
    Material Weakness
  • 394641 2023-002
    Material Weakness
  • 394642 2023-002
    Material Weakness
  • 971080 2023-001
    Material Weakness
  • 971081 2023-001
    Material Weakness
  • 971082 2023-001
    Material Weakness
  • 971083 2023-002
    Material Weakness
  • 971084 2023-002
    Material Weakness
  • 971085 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.287 Twenty-First Century Community Learning Centers $2.41M
93.558 Temporary Assistance for Needy Families $46,014
16.726 Juvenile Mentoring Program $33,339