FAC Explorer

Finding 957479 (2023-005)

Significant Deficiency Repeat Finding
Requirement
B
Questioned Costs
$1
Year
2023
Accepted
2024-03-19
Audit: 295810
Organization: Carman-Ainsworth Community Schools (MI)
Auditor: Taylor & Morgan PC

AI Summary

  • Issue: An employee was paid more than the approved contract amount without justification.
  • Impacted Requirement: Compliance with payroll processing controls and grant funding regulations.
  • Recommended Follow-Up: Review payroll practices and ensure all payments align with contract terms and have proper documentation.

Finding Text

During the testing of controls over payroll processing, an employee in the sample was being paid in excess of the contractually approved amount. The District could not provide a rationale or support for wages in excess of the approved contract being paid to a staff charged fully to the Early Head Start grant program.

Categories

Questioned Costs

Other Findings in this Audit

  • 381036 2023-005
    Significant Deficiency Repeat
  • 381037 2023-005
    Significant Deficiency Repeat
  • 381038 2023-005
    Significant Deficiency Repeat
  • 957478 2023-005
    Significant Deficiency Repeat
  • 957480 2023-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $3.19M
84.027 Special Education_grants to States $1.12M
10.553 School Breakfast Program $674,525
84.367 Improving Teacher Quality State Grants $185,356
10.555 National School Lunch Program $115,312
84.424 Student Support and Academic Enrichment Program $91,372
84.173 Special Education_grants to States $28,419
84.048 Career and Technical Education -- Basic Grants to States $27,503
84.010 Title I Grants to Local Educational Agencies $23,353
93.600 Head Start $14,967
93.778 Medical Assistance Program $10,384
84.173 Special Education_preschool Grants $3,718
10.649 Pandemic Ebt Administrative Costs $3,135