Finding 628222 (2022-001)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-09-10
Audit: 43307
Organization: Milford, Town of (ME)

AI Summary

  • Core Issue: The School Department lacks documented payrates for some employees, which may lead to incorrect payments.
  • Impacted Requirements: This finding relates to 2 CFR 200.430(i)(1), which mandates proper documentation for allowable costs.
  • Recommended Follow-Up: Implement internal controls to ensure all payroll files are complete and include documented payrates for every employee.

Finding Text

2022-001 - Allowable Costs/Cost Principles Federal Program Information: Department of Education: Passed through the State of Maine Agency of Education ALN - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1) Condition: During audit procedures, it was identified that the School Department did not have documented payrates on file for some employees. Cause: The School Department does not require payrate documentation for all employees. Effect: Employees may not be paid the correct amount. This could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: Out of a sample of 19 payrolls, it was determined that 5 employees did not have documented payrates on file. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the School Department implement internal control processes and procedures to ensure that payroll files are complete and all employees have documented payrates. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the School Department.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 51780 2022-001
    Significant Deficiency
  • 51781 2022-002
    Significant Deficiency
  • 51782 2022-001
    Significant Deficiency
  • 51783 2022-002
    Significant Deficiency
  • 51784 2022-001
    Significant Deficiency
  • 51785 2022-002
    Significant Deficiency
  • 628223 2022-002
    Significant Deficiency
  • 628224 2022-001
    Significant Deficiency
  • 628225 2022-002
    Significant Deficiency
  • 628226 2022-001
    Significant Deficiency
  • 628227 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $252,736
21.027 Coronavirus State and Local Fiscal Recovery Funds $157,368
84.010 Title I Grants to Local Educational Agencies $147,902
84.027 Special Education_grants to States $84,734
10.553 School Breakfast Program $47,898
84.367 Improving Teacher Quality State Grants $20,319
10.582 Fresh Fruit and Vegetable Program $15,497
10.555 National School Lunch Program $10,018
97.044 Assistance to Firefighters Grant $4,500
84.424 Student Support and Academic Enrichment Program $2,012
10.551 Supplemental Nutrition Assistance Program $614