Finding Text
2022-002 Over Payment of Wages Federal Program Information: Funding agency: U.S. Department of Education Title: Elementary and Secondary School Emergency Relief (ESSER) Fund, American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) AL number: 84.425D and 84.425U Award year and number: 2021 - #0340612922021 and #0340612932021 Criteria or Specific Requirement: The U.S. Department of Education and Uniform Guidance require that charges to federal awards for salaries and wages be based on approved pay rates and be properly paid. Condition: During our testing of internal controls over payroll we noted two instances in which employees were paid more than their approved contract. Context: We selected a sample of 40 payroll transactions from the Elementary and Secondary School Emergency Relief (ESSER) Fund and American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) funds. Questioned Costs: To be determined by grantor. Effect: The District overpaid payroll which could cause grants to be overspent. Cause: The District's controls over payroll did not function correctly and the recalculation of mid year compensation adjustments were not properly reviewed by the District to ensure they were correct. Repeat: No Auditor's Recommendation: We recommend the District implement controls to ensure that payrates are properly calculated and that those calculations are reviewed by the appropriate level of management. View of Responsible Officials: