Finding Text
2022-004 - Allowable Costs/Cost Principles ? Pay Rates Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Education Stabilization Fund; ALN 84.425C, 84.425D, and 84.425U. Criteria. The Uniform Guidance requires the District to support payroll charged to federal cost objectives with adequate documentation in accordance with the District's payroll policies. Condition. Of the 28 payroll disbursement selections tested, one employee was paid the incorrect payrate. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of payrates into the payroll system. Effect. As a result of this condition, an employee was underpaid for their services performed. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for updating payrates in the payroll system to ensure they are accurate. View of Responsible Officials. Paper timesheets will be used to document any hourly pay not captured with the timecard system. This timesheet will list the hourly pay and the hours worked. These timesheets will be reviewed and approved by an administrator or appropriate designee. Responsible Official. LEA Business Manager