MMUUSD Preliminary Corrective Action Plan
(Concerning Finding 2024‐001; Activities Allowed and Allowable Costs)
Contact Person Responsible for Corrective Action: Nicole Fortier, Director of Finance and Operations
Corrective Action: During our audit there was one instance identified where MMUUSD overpaid an employee
under the Food Service program at a rate of pay different than the stated rate for a Food Service Substitute. To
be more specific, the Food Service substitute rate was transposed and the employee was paid $16.62 ($0.10
more) instead of the stated substitute rate of $16.52.
The first step in our corrective action plan was a review with our Senior Payroll Specialist of the error, and to
reiterate the importance of verifying the correct hourly rate being input for our substitutes. This step has
already been completed. Additionally, we are in the process of implementing a more thorough payroll review
process, which will include a preliminary review by Christal Clark, Accountant in the Business Office. Given that
the payment of substitutes is such a manual process and we cannot utilize our employee timesheet software for
paying them, we will also perform periodic reviews of all substitute payments to verify that the rate of pay is in
line with the Sub Pay agreement for that respective Fiscal Year. If any discrepancies are noted, the employees
will be made whole ASAP. We are currently performing periodic reviews of all substitute payments to verify the
correct rate of pay is being used as of January 2025. We are in the process still of developing a payroll review
process that works for us and is efficient. With Christal Clark being more involved in the payroll process on a biweekly
basis, we are assessing whether this should be a post‐payroll review or mid‐payroll review.
Anticipated Completion Date: 07/01/2025