Finding 960158 (2022-010)

Material Weakness
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2024-03-22

AI Summary

  • Core Issue: The District improperly charged costs to the grant, with errors in payroll transactions and lack of documentation for approved pay rates.
  • Impacted Requirements: Compliance with allowable costs and proper documentation for payroll is not being met, affecting enrollment reporting.
  • Recommended Follow-Up: Ensure the District maintains proper support for student counts submitted on the Impact Aid application.

Finding Text

2022–010 Allowable Costs/Costs Principals – Material Weakness AL #84.425 ESSER Criteria The District should charge costs to the grant which are allowable. Also, documentation should be kept that supports that employees are being paid the correct amounts based on approved rates to ensure only approved amounts are charged to the grant. Condition Of the 22 payroll transactions tested, we noted four instances where contracts were incorrectly paid out and six instances where there was no support for approved payrates. Cause Proper support was not kept by the District. Effect Solen Public School District No. 3 is not in compliance with enrollment reporting requirements. Recommendation We recommend Solen Public School District No. 3 keep support that verifies student count number submitted on the Impact Aid application. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a new finding.

Categories

Allowable Costs / Cost Principles Material Weakness Reporting

Other Findings in this Audit

  • 383712 2022-008
    Material Weakness
  • 383713 2022-011
    Material Weakness Repeat
  • 383714 2022-009
    Material Weakness Repeat
  • 383715 2022-011
    Material Weakness Repeat
  • 383716 2022-010
    Material Weakness
  • 383717 2022-011
    Material Weakness Repeat
  • 383718 2022-010
    Material Weakness
  • 383719 2022-011
    Material Weakness Repeat
  • 383720 2022-010
    Material Weakness
  • 383721 2022-011
    Material Weakness Repeat
  • 960154 2022-008
    Material Weakness
  • 960155 2022-011
    Material Weakness Repeat
  • 960156 2022-009
    Material Weakness Repeat
  • 960157 2022-011
    Material Weakness Repeat
  • 960159 2022-011
    Material Weakness Repeat
  • 960160 2022-010
    Material Weakness
  • 960161 2022-011
    Material Weakness Repeat
  • 960162 2022-010
    Material Weakness
  • 960163 2022-011
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $1.66M
84.010 Title I Grants to Local Educational Agencies $517,274
84.367 Improving Teacher Quality State Grants $70,764
84.424 Student Support and Academic Enrichment Program $70,065
84.425 Education Stabilization Fund $60,000
10.553 School Breakfast Program $53,511
84.060 Indian Education_grants to Local Educational Agencies $44,573
84.287 Twenty-First Century Community Learning Centers $19,010
10.559 Summer Food Service Program for Children $13,823
10.555 National School Lunch Program $10,807
15.130 Indian Education_assistance to Schools $8,584
10.582 Fresh Fruit and Vegetable Program $6,957
84.358 Rural Education $5,229
10.560 State Administrative Expenses for Child Nutrition $1,733
10.649 Pandemic Ebt Administrative Costs $614