FORT WORTH INDEPENDENT SCHOOL DISTRICT

Section III ? Federal and State Award Findings and Questioned Costs Finding 2020-002 Major Federal Program: Special Education Cluster Compliance Requirement: Allowable Costs and Allowable Activities Criteria or Specific Requirement: To ensure that information submitted to the payroll department for time worked by hourly employees and charged to Special Education Cluster grants is accurate, timecards must be approved by each employee?s direct supervisor prior to processing payroll. Condition: ( ) Compliance Finding ( X ) Significant Deficiency ( ) Material Weakness Context/Cause: We identified that processes are not operating effectively and are not being effectively monitored resulting in inconsistencies in approval of time worked and charged to the grants. Effect and Questioned Costs: Lack of supervisory review of timecards or inconsistencies in method of approval due to ineffective processes or lack of monitoring increases the risk that inaccurate payroll costs charged to the grant may occur and not be detected. Questioned costs are indeterminable. Recommendation: Management should review processes and formalize a monitoring system to ensure that time worked is properly approved by supervisors prior to processing payroll to ensure that hours reported and payments disbursed to employees are complete, accurate and valid.

Finding 2020-001: - Timecard and Employee Salary Approval District personnel will meet with staff who have not complied with the timecard approval process to determine obstacles and issues that may have prevented timely compliance. The District will also review approval paths for approval of employee salaries above maximum amount per the approved salary schedule and approval paths in Kronos for each supervisor. ensuring that all approving lines are correct in the system. The District w ill then provide a format written communication to all individuals to outline the required process. and require training for individuals who have a documented history of not approving their staff's timecards. The District will also hire an additional staff person responsible for monitoring all weekly timecard approvals. This new additional staff will communicate weekly with individuals who have not approved their weekly time to ensure all timecards are approved timely. Responsible Official: School Leadership Team Implementation Date: January 2021 Finding 2020-002: - Timecard Approval District personnel will meet with staff who have not complied with the timecard approval process to determine obstacles and issues that may have prevented timely compliance. The District will also review approval paths in Kronos for each supervisor. ensuring that all approving lines are correct in the system. The District will then provide a formal written communication to all individuals to outline the required process, and require training for individuals who have a documented history of not approving their staff's timecards. The District will also hire an additional staff person responsible for monitoring all weekly timecard approvals. This new additional staff will communicate weekly with individuals who have not approved their weekly time to ensure all timecards are approved timely. Responsible Official: School Leadership Team Implementation Date: January 2021