Finding 977587 (2023-004)

Significant Deficiency
Requirement
AB
Questioned Costs
$1
Year
2023
Accepted
2024-06-18

AI Summary

  • Core Issue: The District could not provide documentation for payroll charges of eight employees and exceeded approved payment limits for two employees.
  • Impacted Requirements: Compliance with grant regulations regarding payroll documentation and adherence to board-approved salary limits.
  • Recommended Follow-Up: Ensure proper documentation for all payroll charges and review payment processes to align with board approvals.

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.

Categories

Questioned Costs Cash Management

Other Findings in this Audit

  • 401141 2023-004
    Significant Deficiency
  • 401142 2023-004
    Significant Deficiency
  • 401143 2023-004
    Significant Deficiency
  • 401144 2023-004
    Significant Deficiency
  • 401145 2023-004
    Significant Deficiency
  • 977583 2023-004
    Significant Deficiency
  • 977584 2023-004
    Significant Deficiency
  • 977585 2023-004
    Significant Deficiency
  • 977586 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $1.17M
93.778 Medical Assistance Program $404,835
10.555 National School Lunch Program $365,768
84.287 Twenty-First Century Community Learning Centers $294,368
84.367 Improving Teacher Quality State Grants $251,242
84.010 Title I Grants to Local Educational Agencies $218,852
84.424 Student Support and Academic Enrichment Program $177,480
10.588 Assessment of Alternatives to Face-to-Face Interviews in Snap $124,362
84.027 Special Education_grants to States $99,171
10.582 Fresh Fruit and Vegetable Program $81,419
84.365 English Language Acquisition State Grants $65,121
84.048 Career and Technical Education -- Basic Grants to States $35,903
84.173 Special Education_preschool Grants $26,498
84.425 Education Stabilization Fund $7,922
10.185 Local Food for Schools Cooperative Program $2,737