Finding Text
During our testing of the ARP ESSER Program, we identified the District was unable to provide support for payroll charges for eight employees, two employees were paid in excess of the board approved maximum and several payroll expenditures did not agree to the support provided. During our testing of Federal grant compliance, we selected a sample of payroll charges submitted for reimbursement and traced to supporting documentation. The District board approves salaried individuals to be charged to the grant, board approves hourly rates and stipends to be charged to the grant and maintains paper timesheets for hourly and stipend employees. The District was unable to provide us with any support that the eight employees identified in our testing were appropriately charged to the grant. The District provided support that two individuals were approved to be paid a maximum amount from the grant. Per review of payroll charges of the grant for the two individuals identified they were paid in excess of the maximum amount approved.