Finding 597850 (2022-010)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2022-12-14

AI Summary

  • Core Issue: Errors in payroll led to individuals being paid incorrectly based on their rank and experience.
  • Impacted Requirements: The organization failed to maintain effective internal controls over payroll, resulting in unauthorized pay rates charged to grants.
  • Recommended Follow-Up: Implement a review process for wages during new hires, rank changes, and yearly updates, with collaboration between Finance and Human Resources.

Finding Text

SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COST 2022-01 Errors in Payroll Criteria: The organization is responsible for establishing and maintaining effective internal control over payroll. Condition and context: During the course of the audit, we noted individuals who were not paid according to the approved pay scale based on rank and experience. Effect: Individuals charged to grants were paid at a rate which was not approved. Cause: Lack of review of individuals? pay upon original hire and changes in rank and experience. Recommendation: Reviewing the wages input into Munis upon each new hire, each rank change, and upon rolling to the subsequent year. Views of Responsible Officials and Planned Corrective Actions: The district acknowledges the errors and will perform a review of each new hire, rank change, and rolling to the subsequent year. The Finance and Human Resource departments will collaborate in this review process.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 21408 2022-010
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $671,985
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $449,615
10.555 National School Lunch Program $241,820
84.010 Title I Grants to Local Educational Agencies $189,683
84.173 Special Education_preschool Grants $94,703
84.027 Special Education_grants to States $71,126
84.425 Education Stabilization Fund $61,300
84.196 Education for Homeless Children and Youth $55,588
16.710 Public Safety Partnership and Community Policing Grants $53,707
84.424 Student Support and Academic Enrichment Program $48,533
84.048 Career and Technical Education -- Basic Grants to States $48,048
84.367 Improving Teacher Quality State Grants $32,480
10.559 Summer Food Service Program for Children $17,078
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $11,223
10.558 Child and Adult Care Food Program $10,776
10.649 Pandemic Ebt Administrative Costs $3,063
84.287 Twenty-First Century Community Learning Centers $2,735
10.560 State Administrative Expenses for Child Nutrition $2,706
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $300