BONNEVILLE JOINT SCHOOL DISTRICT #93

During the financial audit for FY 18-19 it was brought to our attention that an employee?s salary and benefits were coded to Title I when they were in fact a General Education teacher. Upon researching the circumstances, we learned the teacher had previously been a Title I teacher, and then switched to a General Education teacher. When the change was made there was not appropriate communication to update the account code in district payroll records. To ensure this does not happen in the future the following procedures have been put into place.After September payroll has been run each year a listing of all personnel coded to Federal Programs will be sent to supervisors over Federal Programs to ensure the names are correct and that any assignment changes have been appropriately communicated and reflected in the payroll system. This same process will also take place after March payroll each year. Reminders for these reports to be sent has been calendared as recurring events on the calendar of the CFOO.The Human Resources Generalist assigned to Federal Programs and the Federal Programs Director are now more aware that assignment changes need to be monitored each year and appropriately communicated to payroll when the change occurs.During discussions with the Federal Programs Administrative Assistant we became aware that she did not have payroll access to employees being paid with Federal Funds. Access has now been granted so that she has view only access to employees coded to Federal Funds. With this access she can run reports at any time to monitor who is being paid with federal funds.Once data has been submitted to SDE each year for ISEE reporting, the CFOO has identified a report that can be run from the SDE website that will produce a listing of employees being paid from Federal Funds. This report will be generated and compared with listings from our payroll system as another check on who is being paid from Federal Funds.An item has been added to the CFOO?s year-end checklist to work with Federal Programs to ensure that every employee coded to Federal Funds has completed the appropriate forms for Time & Effort Reporting. If we find someone listed as being paid with Federal Funds and we don?t have Time & Effort documentation, there is likely a coding error that needs to be corrected, or this will apprise us of the need to obtain proper Time & Effort documentation.

During the financial audit for FY 18-19 it was brought to our attention that an employee?s salary and benefits were coded to Title I when they were in fact a General Education teacher. Upon researching the circumstances, we learned the teacher had previously been a Title I teacher, and then switched to a General Education teacher. When the change was made there was not appropriate communication to update the account code in district payroll records. To ensure this does not happen in the future the following procedures have been put into place.After September payroll has been run each year a listing of all personnel coded to Federal Programs will be sent to supervisors over Federal Programs to ensure the names are correct and that any assignment changes have been appropriately communicated and reflected in the payroll system. This same process will also take place after March payroll each year. Reminders for these reports to be sent has been calendared as recurring events on the calendar of the CFOO.The Human Resources Generalist assigned to Federal Programs and the Federal Programs Director are now more aware that assignment changes need to be monitored each year and appropriately communicated to payroll when the change occurs.During discussions with the Federal Programs Administrative Assistant we became aware that she did not have payroll access to employees being paid with Federal Funds. Access has now been granted so that she has view only access to employees coded to Federal Funds. With this access she can run reports at any time to monitor who is being paid with federal funds.Once data has been submitted to SDE each year for ISEE reporting, the CFOO has identified a report that can be run from the SDE website that will produce a listing of employees being paid from Federal Funds. This report will be generated and compared with listings from our payroll system as another check on who is being paid from Federal Funds.An item has been added to the CFOO?s year-end checklist to work with Federal Programs to ensure that every employee coded to Federal Funds has completed the appropriate forms for Time & Effort Reporting. If we find someone listed as being paid with Federal Funds and we don?t have Time & Effort documentation, there is likely a coding error that needs to be corrected, or this will apprise us of the need to obtain proper Time & Effort documentation.