Determine if District officials accurately allocated personnel costs between District and State grant activities.
We reviewed the salary and benefit payments for the 14 District employees in the teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity records, accrual lists, time requests, substitute lists and the District’s policy. Except for minor discrepancies, which we discussed with District officials, we found teacher center personnel costs of $434,790 were supported, properly allocated and accurately reported as teacher center costs.
We reviewed the salary and benefit payments for the eight individuals working in the Pre-K program by tracing personnel costs to CBAs and payroll records. We found total personnel costs of $745,262, of which $358,384 was funded using general fund money, were adequately supported and properly allocated.
Personnel costs were properly allocated between District and State grant activities. There were no recommendations as a result of this audit.