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.