Finding 619583 (2022-004)

Material Weakness
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-02-21

AI Summary

  • Core Issue: The District failed to provide original teacher contracts needed to support payroll expenditures for federal programs.
  • Impacted Requirements: Proper record-keeping is essential for compliance with federal funding regulations.
  • Recommended Follow-Up: Management should enhance organization of records to ensure all necessary documents are readily available for audits.

Finding Text

2022-004. Internal Control & Compliance ? Record-Keeping Criteria: The District is responsible for keeping records in a suitable condition to accurately support the positions taken by the school in areas of payroll and payroll related expenditures. Condition: During the audit, the District was unable to provide the original teacher?s contracts to support the salaries paid which are relied upon to properly support the expenditures for some federal programs. Cause: The District did not keep the records organized and readily available, so the District was unable to provide the original teacher?s contracts at the time of audit. Effect or Potential Effect: Without having the original teacher?s contracts to properly support the expenditures taken for federal programs, improper amounts could have been requested from federal programs. This could lead to loss of future federal monies to pay these teachers. Recommendation: We recommend that management be more organized in their record-keeping. Responsible Official?s Response: The District concurs with the recommendation, and have already taken steps to keep records more organized and easier to find.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 43141 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $512,583
84.010 Title I Grants to Local Educational Agencies $185,333
10.555 National School Lunch Program $171,842
84.002 Adult Education - Basic Grants to States $90,255
10.553 School Breakfast Program $88,488
84.060 Indian Education_grants to Local Educational Agencies $40,625
10.551 Supplemental Nutrition Assistance Program $25,227
84.358 Rural Education $9,535
15.130 Indian Education_assistance to Schools $3,645