Finding Text
Internal Controls over Federal Awards - Payroll Assistance Listing Numbers: 84.425 Elementary and Secondary School Emergency Relief II and III Type of Finding: Significant deficiency in internal control over federal awards Condition: As a part of our audit, we noted a lack of retention of supporting documentation for wage rate paid to tutors Criteria or Specific Requirements: Employees are to be paid at board approved rates Cause: Documentation was not retained for approved wage rate for tutors Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities. Employees could be paid at unapproved rates and claimed under federal grants Recommendation: We recommend tutor wage rates are approved by the board and support retained in a central location Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with this finding. See Corrective Action Plan.