FAC Explorer

Finding 582582 (2023-002)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2023-12-21
Audit: 7998
Organization: Union County Board of Education (KY)
Auditor: Alford Nance Jones & Oakley LLP

AI Summary

  • Issue: An employee was underpaid due to incorrect wage calculations from the approved salary schedule.
  • Trend: This oversight occurred during the employee's mid-year hire, highlighting a gap in the hiring process.
  • Recommendation: Implement procedures for re-checking employee qualifications before approving pay classifications.

Finding Text

As discussed at Finding 2023-001, an employee was not paid the correct wage from the approved salary schedule. Because of the Union County School District's oversight during her mid-year hire, her gross wages were calculated incorrectly. Procedures should be implemented to require a re-check of the employee's qualifications before approving the employee's pay classification on the approved salary schedule. No questioned costs were required to be reported.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 6134 2023-002
    Significant Deficiency
  • 6135 2023-002
    Significant Deficiency
  • 6136 2023-002
    Significant Deficiency
  • 6137 2023-002
    Significant Deficiency
  • 6138 2023-002
    Significant Deficiency
  • 6139 2023-002
    Significant Deficiency
  • 6140 2023-002
    Significant Deficiency
  • 6141 2023-002
    Significant Deficiency
  • 582576 2023-002
    Significant Deficiency
  • 582577 2023-002
    Significant Deficiency
  • 582578 2023-002
    Significant Deficiency
  • 582579 2023-002
    Significant Deficiency
  • 582580 2023-002
    Significant Deficiency
  • 582581 2023-002
    Significant Deficiency
  • 582583 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $337,901
32.004 Universal Service Fund - Schools and Libraries $337,194
93.575 Child Care and Development Block Grant $294,386
10.555 National School Lunch Program $205,020
32.009 Emergency Connectivity Fund Program $156,880
84.027 Special Education_grants to States $75,802
10.559 Summer Food Service Program for Children $69,327
84.425 Education Stabilization Fund $56,247
84.367 Improving Teacher Quality State Grants $50,675
84.010 Title I Grants to Local Educational Agencies $41,710
84.048 Career and Technical Education -- Basic Grants to States $26,497
66.036 Clean School Bus USA $25,000
84.173 Special Education_preschool Grants $16,350
84.424 Student Support and Academic Enrichment Program $7,003
10.649 Pandemic Ebt Administrative Costs $3,135
10.560 State Administrative Expenses for Child Nutrition $2,599
84.416 Race to the Top - District Grants $873
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $300