2023-001 – U.S. Department of Education, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #84.425 – Internal Controls over Elementary and Secondary School Emergency Relief Fund
Criteria: Time and effort documentation is required to ensure activities charged to the ESSER grant are allowable.
Statement of Condition: Of the three employees tested, one did not have time and effort documentation.
Cause: This appears to be an oversight in not ensuring that all employee time charged to the grant had proper time and effort documentation.
Effect: Unallowable payroll expenditures may have been charged to the program.
Recommendation: Management should ensure that all employee time charged to the grant has proper time and effort documentation.
Questioned Costs: None
2023-001 – U.S. Department of Education, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #84.425 – Internal Controls over Elementary and Secondary School Emergency Relief Fund
Criteria: Time and effort documentation is required to ensure activities charged to the ESSER grant are allowable.
Statement of Condition: Of the three employees tested, one did not have time and effort documentation.
Cause: This appears to be an oversight in not ensuring that all employee time charged to the grant had proper time and effort documentation.
Effect: Unallowable payroll expenditures may have been charged to the program.
Recommendation: Management should ensure that all employee time charged to the grant has proper time and effort documentation.
Questioned Costs: None
2023-001 – U.S. Department of Education, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #84.425 – Internal Controls over Elementary and Secondary School Emergency Relief Fund
Criteria: Time and effort documentation is required to ensure activities charged to the ESSER grant are allowable.
Statement of Condition: Of the three employees tested, one did not have time and effort documentation.
Cause: This appears to be an oversight in not ensuring that all employee time charged to the grant had proper time and effort documentation.
Effect: Unallowable payroll expenditures may have been charged to the program.
Recommendation: Management should ensure that all employee time charged to the grant has proper time and effort documentation.
Questioned Costs: None
2023-001 – U.S. Department of Education, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #84.425 – Internal Controls over Elementary and Secondary School Emergency Relief Fund
Criteria: Time and effort documentation is required to ensure activities charged to the ESSER grant are allowable.
Statement of Condition: Of the three employees tested, one did not have time and effort documentation.
Cause: This appears to be an oversight in not ensuring that all employee time charged to the grant had proper time and effort documentation.
Effect: Unallowable payroll expenditures may have been charged to the program.
Recommendation: Management should ensure that all employee time charged to the grant has proper time and effort documentation.
Questioned Costs: None
2023-001 – U.S. Department of Education, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #84.425 – Internal Controls over Elementary and Secondary School Emergency Relief Fund
Criteria: Time and effort documentation is required to ensure activities charged to the ESSER grant are allowable.
Statement of Condition: Of the three employees tested, one did not have time and effort documentation.
Cause: This appears to be an oversight in not ensuring that all employee time charged to the grant had proper time and effort documentation.
Effect: Unallowable payroll expenditures may have been charged to the program.
Recommendation: Management should ensure that all employee time charged to the grant has proper time and effort documentation.
Questioned Costs: None
2023-001 – U.S. Department of Education, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #84.425 – Internal Controls over Elementary and Secondary School Emergency Relief Fund
Criteria: Time and effort documentation is required to ensure activities charged to the ESSER grant are allowable.
Statement of Condition: Of the three employees tested, one did not have time and effort documentation.
Cause: This appears to be an oversight in not ensuring that all employee time charged to the grant had proper time and effort documentation.
Effect: Unallowable payroll expenditures may have been charged to the program.
Recommendation: Management should ensure that all employee time charged to the grant has proper time and effort documentation.
Questioned Costs: None
2023-001 – U.S. Department of Education, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #84.425 – Internal Controls over Elementary and Secondary School Emergency Relief Fund
Criteria: Time and effort documentation is required to ensure activities charged to the ESSER grant are allowable.
Statement of Condition: Of the three employees tested, one did not have time and effort documentation.
Cause: This appears to be an oversight in not ensuring that all employee time charged to the grant had proper time and effort documentation.
Effect: Unallowable payroll expenditures may have been charged to the program.
Recommendation: Management should ensure that all employee time charged to the grant has proper time and effort documentation.
Questioned Costs: None
2023-001 – U.S. Department of Education, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #84.425 – Internal Controls over Elementary and Secondary School Emergency Relief Fund
Criteria: Time and effort documentation is required to ensure activities charged to the ESSER grant are allowable.
Statement of Condition: Of the three employees tested, one did not have time and effort documentation.
Cause: This appears to be an oversight in not ensuring that all employee time charged to the grant had proper time and effort documentation.
Effect: Unallowable payroll expenditures may have been charged to the program.
Recommendation: Management should ensure that all employee time charged to the grant has proper time and effort documentation.
Questioned Costs: None