Finding 539467 (2024-001)

Federal program information: Twenty-First Century Community Learning Centers, U.S. Department of Education Federal Assistance Listing Number 84.287, Contract Nos.54-14535-A288-2A, 54-14349-7225-4A, 54-14535-A222-1X and 2023-2024 Condition: The Organization incorrectly allocated substitute teachers pay amongst all granting agencies during the year ended June 30, 2024. We were unable to identify the specific amount of the substitute teachers pay that was incorrectly allocated to the Twenty-First Century Community Learning Centers grant. Criteria: Accuracy of each version of the Distribution Tables utilized throughout the year is required to support the accuracy of payroll allocations to the Organization's grants. Cause: The Organization failed to properly set up accurate Distribution Tables related to substitute teachers in the payroll software, which led to substitute teachers' time not being appropriately tracked towards separate grants during the year ended June 30, 2024. Effect: Failure to set accurate Distribution Tables lead to the inaccurate allocations of payroll funds resulting in the Organization overstating their claim for reimbursement to the granting agency. Questioned Costs: The maximum overstatement related to the inaccurate allocation of pay to the Twenty-First Century Community Learning Centers program amounted to approximately $96,100. Identification of prior year repeats: N/A Recommendation: The Organization should review its Distribution Tables, at least quarterly, for substitute teachers to ensure the amounts allocated to their pay relates only to the specific program/grant that the teacher worked on. This will help to ensure that the Organization is correctly requesting for reimbursement from the respective granting agency.