FAC Explorer

Finding 6134 (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.

Corrective Action Plan

The District agrees with the auditor recommendation and has actively implemented a system that requires a substitute teaching certificate on file prior to initiating active substitute status within the payroll system. The District also agrees with the recommendation to appropriately utilize recommendation forms to identify non-certified substitute teachers participating in EPSB’s Emergency Non-Certified School Personnel Program prior to the assignment of a pay classification included on the approved salary schedule. The District also has established a unique salary table for the non-certified substitute teacher job classification.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 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
  • 582582 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