FAC Explorer

Finding 525280 (2024-004)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2024
Accepted
2025-03-03
Audit: 344504
Organization: Tgu Public School District No. 60 (ND)
Auditor: Brady Martz & Associates PC

AI Summary

  • Core Issue: Three Head Start employees lacked formal approval for their wage or salary rates, violating internal control requirements.
  • Impacted Requirements: Compliance with 2 CFR Part 200.328, which mandates formal approval of employee compensation.
  • Recommended Follow-Up: Ensure all employee wage and salary rates are formally approved to prevent potential discrepancies.

Finding Text

2024-004: – Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Significant Deficiency Federal Programs Assistance Listing Number 93.600 Head Start Department of Health and Human Services 2 CFR Part 200.328 Criteria The District’s internal controls related to employee wage or salary rates require the Director of the Head Start program to formally approve employee wage or salary rates. Condition Three employees of the Head Start program were found to not have formally approved wage or salary rates. Context Sixteen salaried employees and fifteen waged employees were tested out of a total of 55 employees. Cause Management oversight Effect An employee could have received an incorrect wage or salary. Questioned Costs None Recommendation We recommend the District adhere to their internal controls and formally approve all wage and salary employee approved rates. Repeat Finding This is not a repeat finding. Views of Responsible Officials

Corrective Action Plan

Official Responsible for Ensuring CAP Dani Haman, Head Start business manager, will be responsible to ensure that the appropriate measures are taken. Correcting Plan The District will provide Dani Haman, Head Start business manager, necessary training. The Planned Completion Date of CAP Immediately

Categories

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency

Other Findings in this Audit

  • 1101722 2024-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $2.90M
10.558 Child and Adult Care Food Program $173,043
84.425 Education Stabilization Fund $163,498
84.010 Title I Grants to Local Educational Agencies $151,722
84.287 Twenty-First Century Community Learning Centers $75,800
93.575 Child Care and Development Block Grant $50,873
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $46,042
84.371 Comprehensive Literacy Development $34,216
10.553 School Breakfast Program $25,984
84.424 Student Support and Academic Enrichment Program $18,437
10.582 Fresh Fruit and Vegetable Program $15,879
10.555 National School Lunch Program $11,485
84.048 Career and Technical Education -- Basic Grants to States $6,328
10.579 Child Nutrition Discretionary Grants Limited Availability $6,130
10.560 State Administrative Expenses for Child Nutrition $1,881
10.574 Team Nutrition Grants $833