Finding 612069 (2022-006)

Material Weakness
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-05-22

AI Summary

  • Core Issue: Time cards for employees working on multiple cost centers lack supervisory approval.
  • Impacted Requirements: Documentation must be approved by supervisors to ensure accurate time charges to grant programs.
  • Recommended Follow-Up: Implement a process for supervisors to sign off on timecards to prevent overcharging the grant.

Finding Text

Criteria: For employees whose time is coded to multiple cost centers, time and effort documentation is essential to support the amount of time charged to each program. That documentation should be approved by the employee's supervisor. Condition: We found that time cards supporting the amount of time charged to the grant program contained no evidence of supervisory approval. Questioned Costs: None. Context: Total salaries of the program were $100,595. The portion of these salaries paid to employees working for multiple cost centers is not known. Effect: Increases the risk that inappropriate time charges could be applied to the grant program resulting in overcharging the grant for costs incurred. Our test was a statistical sample of 40 salary charges to the grant and 8 charges did not have supervisory approval of time cards. Cause: Hourly employee timesheets are not reviewed and approved by a supervisor. Recommendation: We recommend the District provide proper documentation of a supervisor's approval on the time sheet for payment of hourly employees. Management's Response: A supervisor will begin noting approval with a signature on timecards.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 35620 2022-005
    Material Weakness
  • 35621 2022-005
    Material Weakness
  • 35622 2022-005
    Material Weakness
  • 35623 2022-005
    Material Weakness
  • 35624 2022-005
    Material Weakness
  • 35625 2022-006
    Material Weakness
  • 35626 2022-007
    Significant Deficiency
  • 35627 2022-006
    Material Weakness
  • 35628 2022-007
    Significant Deficiency
  • 612062 2022-005
    Material Weakness
  • 612063 2022-005
    Material Weakness
  • 612064 2022-005
    Material Weakness
  • 612065 2022-005
    Material Weakness
  • 612066 2022-005
    Material Weakness
  • 612067 2022-006
    Material Weakness
  • 612068 2022-007
    Significant Deficiency
  • 612070 2022-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $106,051
10.553 School Breakfast Program $55,958
10.555 National School Lunch Program $30,775
84.358 Rural Education $24,385
84.010 Title I Grants to Local Educational Agencies $20,000
84.367 Improving Teacher Quality State Grants $16,626
10.560 State Administrative Expenses for Child Nutrition $11,538
84.424 Student Support and Academic Enrichment Program $10,000
93.778 Medical Assistance Program $8,603
84.425 Education Stabilization Fund $4,470
84.173 Special Education_preschool Grants $4,083
10.649 Pandemic Ebt Administrative Costs $614