Audit 23336

Criteria: The Uniform Guidance regulates in ?200.430(i) that all salaries charged to a Federal grant must be based on records that accurately reflect the work performed. For a position with multiple cost objectives under a grant program, the recipient must have supporting documentation that the time charged to the grant is the amount of actual time the position worked on the grant?s objectives. Condition: The District had wages coded to IDEA for employees that had multiple cost objectives. The District did not maintain time and effort documentation for positions that have multiple cost objectives under IDEA. Effect: The District could not substantiate the amount of wages claimed for the purposes of receiving IDEA funding. Cause: The District did not have procedures in place for documenting time and effort for employees sharing multiple cost objectives for purposes of claiming IDEA funds. Questioned Costs: $62,671 Recommendation: We recommend that management and those charged with governance ensure the policies and procedures are in place for accurate reporting for federal costs that share multiple cost objectives. Corrective Action Plan: The District has put in place Federal Funding procedures. The positions in question for the 2021/2022 audit have been removed from the grant and replaced with salaries not requiring time and effort. We are aware of the time and effort requirements and will require any salaries added back into the grant to track their time.

Criteria: The Uniform Guidance regulates in ?200.430(i) that all salaries charged to a Federal grant must be based on records that accurately reflect the work performed. For a position with multiple cost objectives under a grant program, the recipient must have supporting documentation that the time charged to the grant is the amount of actual time the position worked on the grant?s objectives. Condition: The District had wages coded to IDEA for employees that had multiple cost objectives. The District did not maintain time and effort documentation for positions that have multiple cost objectives under IDEA. Effect: The District could not substantiate the amount of wages claimed for the purposes of receiving IDEA funding. Cause: The District did not have procedures in place for documenting time and effort for employees sharing multiple cost objectives for purposes of claiming IDEA funds. Questioned Costs: $62,671 Recommendation: We recommend that management and those charged with governance ensure the policies and procedures are in place for accurate reporting for federal costs that share multiple cost objectives. Corrective Action Plan: The District has put in place Federal Funding procedures. The positions in question for the 2021/2022 audit have been removed from the grant and replaced with salaries not requiring time and effort. We are aware of the time and effort requirements and will require any salaries added back into the grant to track their time.

Criteria: The Uniform Guidance regulates in ?200.430(i) that all salaries charged to a Federal grant must be based on records that accurately reflect the work performed. For a position with multiple cost objectives under a grant program, the recipient must have supporting documentation that the time charged to the grant is the amount of actual time the position worked on the grant?s objectives. Condition: The District had wages coded to IDEA for employees that had multiple cost objectives. The District did not maintain time and effort documentation for positions that have multiple cost objectives under IDEA. Effect: The District could not substantiate the amount of wages claimed for the purposes of receiving IDEA funding. Cause: The District did not have procedures in place for documenting time and effort for employees sharing multiple cost objectives for purposes of claiming IDEA funds. Questioned Costs: $62,671 Recommendation: We recommend that management and those charged with governance ensure the policies and procedures are in place for accurate reporting for federal costs that share multiple cost objectives. Corrective Action Plan: The District has put in place Federal Funding procedures. The positions in question for the 2021/2022 audit have been removed from the grant and replaced with salaries not requiring time and effort. We are aware of the time and effort requirements and will require any salaries added back into the grant to track their time.

Criteria: The Uniform Guidance regulates in ?200.430(i) that all salaries charged to a Federal grant must be based on records that accurately reflect the work performed. For a position with multiple cost objectives under a grant program, the recipient must have supporting documentation that the time charged to the grant is the amount of actual time the position worked on the grant?s objectives. Condition: The District had wages coded to IDEA for employees that had multiple cost objectives. The District did not maintain time and effort documentation for positions that have multiple cost objectives under IDEA. Effect: The District could not substantiate the amount of wages claimed for the purposes of receiving IDEA funding. Cause: The District did not have procedures in place for documenting time and effort for employees sharing multiple cost objectives for purposes of claiming IDEA funds. Questioned Costs: $62,671 Recommendation: We recommend that management and those charged with governance ensure the policies and procedures are in place for accurate reporting for federal costs that share multiple cost objectives. Corrective Action Plan: The District has put in place Federal Funding procedures. The positions in question for the 2021/2022 audit have been removed from the grant and replaced with salaries not requiring time and effort. We are aware of the time and effort requirements and will require any salaries added back into the grant to track their time.

Criteria: The Uniform Guidance regulates in ?200.430(i) that all salaries charged to a Federal grant must be based on records that accurately reflect the work performed. For a position with multiple cost objectives under a grant program, the recipient must have supporting documentation that the time charged to the grant is the amount of actual time the position worked on the grant?s objectives. Condition: The District had wages coded to IDEA for employees that had multiple cost objectives. The District did not maintain time and effort documentation for positions that have multiple cost objectives under IDEA. Effect: The District could not substantiate the amount of wages claimed for the purposes of receiving IDEA funding. Cause: The District did not have procedures in place for documenting time and effort for employees sharing multiple cost objectives for purposes of claiming IDEA funds. Questioned Costs: $62,671 Recommendation: We recommend that management and those charged with governance ensure the policies and procedures are in place for accurate reporting for federal costs that share multiple cost objectives. Corrective Action Plan: The District has put in place Federal Funding procedures. The positions in question for the 2021/2022 audit have been removed from the grant and replaced with salaries not requiring time and effort. We are aware of the time and effort requirements and will require any salaries added back into the grant to track their time.

Criteria: The Uniform Guidance regulates in ?200.430(i) that all salaries charged to a Federal grant must be based on records that accurately reflect the work performed. For a position with multiple cost objectives under a grant program, the recipient must have supporting documentation that the time charged to the grant is the amount of actual time the position worked on the grant?s objectives. Condition: The District had wages coded to IDEA for employees that had multiple cost objectives. The District did not maintain time and effort documentation for positions that have multiple cost objectives under IDEA. Effect: The District could not substantiate the amount of wages claimed for the purposes of receiving IDEA funding. Cause: The District did not have procedures in place for documenting time and effort for employees sharing multiple cost objectives for purposes of claiming IDEA funds. Questioned Costs: $62,671 Recommendation: We recommend that management and those charged with governance ensure the policies and procedures are in place for accurate reporting for federal costs that share multiple cost objectives. Corrective Action Plan: The District has put in place Federal Funding procedures. The positions in question for the 2021/2022 audit have been removed from the grant and replaced with salaries not requiring time and effort. We are aware of the time and effort requirements and will require any salaries added back into the grant to track their time.

Criteria: The Uniform Guidance regulates in ?200.430(i) that all salaries charged to a Federal grant must be based on records that accurately reflect the work performed. For a position with multiple cost objectives under a grant program, the recipient must have supporting documentation that the time charged to the grant is the amount of actual time the position worked on the grant?s objectives. Condition: The District had wages coded to IDEA for employees that had multiple cost objectives. The District did not maintain time and effort documentation for positions that have multiple cost objectives under IDEA. Effect: The District could not substantiate the amount of wages claimed for the purposes of receiving IDEA funding. Cause: The District did not have procedures in place for documenting time and effort for employees sharing multiple cost objectives for purposes of claiming IDEA funds. Questioned Costs: $62,671 Recommendation: We recommend that management and those charged with governance ensure the policies and procedures are in place for accurate reporting for federal costs that share multiple cost objectives. Corrective Action Plan: The District has put in place Federal Funding procedures. The positions in question for the 2021/2022 audit have been removed from the grant and replaced with salaries not requiring time and effort. We are aware of the time and effort requirements and will require any salaries added back into the grant to track their time.

Criteria: The Uniform Guidance regulates in ?200.430(i) that all salaries charged to a Federal grant must be based on records that accurately reflect the work performed. For a position with multiple cost objectives under a grant program, the recipient must have supporting documentation that the time charged to the grant is the amount of actual time the position worked on the grant?s objectives. Condition: The District had wages coded to IDEA for employees that had multiple cost objectives. The District did not maintain time and effort documentation for positions that have multiple cost objectives under IDEA. Effect: The District could not substantiate the amount of wages claimed for the purposes of receiving IDEA funding. Cause: The District did not have procedures in place for documenting time and effort for employees sharing multiple cost objectives for purposes of claiming IDEA funds. Questioned Costs: $62,671 Recommendation: We recommend that management and those charged with governance ensure the policies and procedures are in place for accurate reporting for federal costs that share multiple cost objectives. Corrective Action Plan: The District has put in place Federal Funding procedures. The positions in question for the 2021/2022 audit have been removed from the grant and replaced with salaries not requiring time and effort. We are aware of the time and effort requirements and will require any salaries added back into the grant to track their time.

Criteria: The Uniform Guidance regulates in ?200.430(i) that all salaries charged to a Federal grant must be based on records that accurately reflect the work performed. For a position with multiple cost objectives under a grant program, the recipient must have supporting documentation that the time charged to the grant is the amount of actual time the position worked on the grant?s objectives. Condition: The District had wages coded to IDEA for employees that had multiple cost objectives. The District did not maintain time and effort documentation for positions that have multiple cost objectives under IDEA. Effect: The District could not substantiate the amount of wages claimed for the purposes of receiving IDEA funding. Cause: The District did not have procedures in place for documenting time and effort for employees sharing multiple cost objectives for purposes of claiming IDEA funds. Questioned Costs: $62,671 Recommendation: We recommend that management and those charged with governance ensure the policies and procedures are in place for accurate reporting for federal costs that share multiple cost objectives. Corrective Action Plan: The District has put in place Federal Funding procedures. The positions in question for the 2021/2022 audit have been removed from the grant and replaced with salaries not requiring time and effort. We are aware of the time and effort requirements and will require any salaries added back into the grant to track their time.

Criteria: The Uniform Guidance regulates in ?200.430(i) that all salaries charged to a Federal grant must be based on records that accurately reflect the work performed. For a position with multiple cost objectives under a grant program, the recipient must have supporting documentation that the time charged to the grant is the amount of actual time the position worked on the grant?s objectives. Condition: The District had wages coded to IDEA for employees that had multiple cost objectives. The District did not maintain time and effort documentation for positions that have multiple cost objectives under IDEA. Effect: The District could not substantiate the amount of wages claimed for the purposes of receiving IDEA funding. Cause: The District did not have procedures in place for documenting time and effort for employees sharing multiple cost objectives for purposes of claiming IDEA funds. Questioned Costs: $62,671 Recommendation: We recommend that management and those charged with governance ensure the policies and procedures are in place for accurate reporting for federal costs that share multiple cost objectives. Corrective Action Plan: The District has put in place Federal Funding procedures. The positions in question for the 2021/2022 audit have been removed from the grant and replaced with salaries not requiring time and effort. We are aware of the time and effort requirements and will require any salaries added back into the grant to track their time.