Finding Text
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(a)(2) outlines the requirements of allowable compensation, and states that the compensation should follow an appointment made in accordance with the non-Federal entity's written policies. The Monroe County Board of Education's (the "Board") Policies and Procedures Manual states, "Except as established and governed by the terms of a special employment contract, Board employees will be compensated at rates of pay that are approved by the Board" and "When required, such salary or compensation rates will be included in a schedule to be developed and adopted by the Board in accordance with state law". When reviewing the Special Education Cluster, sixty expenditures were randomly selected for testing. Five of the sixty expenditures tested included errors related to the calculation and proration of salaries paid to employees. Controls were not in place to ensure personnel were properly compensated in accordance with approved rates of pay and approved salary schedules. As a result, the Monroe County Board of Education (the “Board”) did not calculate salaries paid to employees in accordance with the Board’s policies.