Great Oaks Charter School - Wilmington

United States Department of Education Reference Number: 2020-002 Program: 84.287 Twenty-First Century Community Learning Centers Type of Finding: Significant Deficiency Compliance Requirement: Allowable Cost - Payroll Amounts Not Adequately Documented Condition: During our audit work, we noted that the School could not provide employee offer letters documenting approved salary for three employees, of thirty-one sampled, that were compensated with Twenty-First Century Community Learning Centers funds. The School was unable to provide evidence of the approval of the December 20, 2019 stipends that were paid. The School was unable to provide timesheets that agreed to the hours paid to one hourly employee for the February 29, 2020 payroll. The School was also unable to provide evidence as to why one employee was paid $682 less in salary than the agreed upon salary in the employee?s offer letter. Criteria: Federal Compliance Requirements (2 CFR 200) and Department of Education regulations require the School to maintain adequate documentation relating to approval of expenditures of federal funds. Questioned Costs: None Cause: The turnover of staff in key positions contributed to the condition. The School?s operations were also impacted by COVID 19. Effect: Contemporaneous documentation of pay rate approvals, stipend approvals, and time sheets were not being created and stored in a manner that allowed for them to be located and reviewed. Recommendation: We recommend that the School enhance its recordkeeping and documentation controls and processes to ensure compliance with Federal rules and regulations and its own policies and procedures. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan.