2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.
2023-001: Controls for Monitoring Payroll Charged to the Grants
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control Over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are
expended only for allowable activities and that the costs of goods and services charged to Federal awards are
allowable and in accordance with the applicable cost principles.
Condition: Management has established written guidelines and policies outlining the time and effort reporting
and documentation requirements that department heads must adhere with to ensure compliance with federal
and state time and effort reporting requirements. Such guidelines and policies indicate under what
circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are
required and when this information must be provided to the school business office. These guidelines and
policies were not fully adhered to or followed.