Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(i) outlines the standards for documenting personnel expenses. The current standards require that the distribution of an employee's salary or wages among specific activities or cost objectives must be supported by adequate documentation if the employee works on more than one federal award or a federal award and a non-federal award. While testing payroll expenditures coded to the Education Stabilization Fund, four instances were noted in which an employee's salary was allocated to the Education Stabilization Fund and to other programs, but no time and effort reports or other documentation were provided to document the time the employee spent working on a specific program. Controls were not in place to ensure that the Board maintained time and effort reports or other adequate documentation that supported the distribution of employees' salaries to the Education Stabilization Fund. As a result, the Board is not in compliance with Uniform Guidance as it pertains to the documentation required for personnel expenses charged to the Education Stabilization Fund.
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(i) outlines the standards for documenting personnel expenses. The current standards require that the distribution of an employee's salary or wages among specific activities or cost objectives must be supported by adequate documentation if the employee works on more than one federal award or a federal award and a non-federal award. While testing payroll expenditures coded to the Education Stabilization Fund, four instances were noted in which an employee's salary was allocated to the Education Stabilization Fund and to other programs, but no time and effort reports or other documentation were provided to document the time the employee spent working on a specific program. Controls were not in place to ensure that the Board maintained time and effort reports or other adequate documentation that supported the distribution of employees' salaries to the Education Stabilization Fund. As a result, the Board is not in compliance with Uniform Guidance as it pertains to the documentation required for personnel expenses charged to the Education Stabilization Fund.
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(i) outlines the standards for documenting personnel expenses. The current standards require that the distribution of an employee's salary or wages among specific activities or cost objectives must be supported by adequate documentation if the employee works on more than one federal award or a federal award and a non-federal award. While testing payroll expenditures coded to the Education Stabilization Fund, four instances were noted in which an employee's salary was allocated to the Education Stabilization Fund and to other programs, but no time and effort reports or other documentation were provided to document the time the employee spent working on a specific program. Controls were not in place to ensure that the Board maintained time and effort reports or other adequate documentation that supported the distribution of employees' salaries to the Education Stabilization Fund. As a result, the Board is not in compliance with Uniform Guidance as it pertains to the documentation required for personnel expenses charged to the Education Stabilization Fund.
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(i) outlines the standards for documenting personnel expenses. The current standards require that the distribution of an employee's salary or wages among specific activities or cost objectives must be supported by adequate documentation if the employee works on more than one federal award or a federal award and a non-federal award. While testing payroll expenditures coded to the Education Stabilization Fund, four instances were noted in which an employee's salary was allocated to the Education Stabilization Fund and to other programs, but no time and effort reports or other documentation were provided to document the time the employee spent working on a specific program. Controls were not in place to ensure that the Board maintained time and effort reports or other adequate documentation that supported the distribution of employees' salaries to the Education Stabilization Fund. As a result, the Board is not in compliance with Uniform Guidance as it pertains to the documentation required for personnel expenses charged to the Education Stabilization Fund.
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(i) outlines the standards for documenting personnel expenses. The current standards require that the distribution of an employee's salary or wages among specific activities or cost objectives must be supported by adequate documentation if the employee works on more than one federal award or a federal award and a non-federal award. While testing payroll expenditures coded to the Education Stabilization Fund, four instances were noted in which an employee's salary was allocated to the Education Stabilization Fund and to other programs, but no time and effort reports or other documentation were provided to document the time the employee spent working on a specific program. Controls were not in place to ensure that the Board maintained time and effort reports or other adequate documentation that supported the distribution of employees' salaries to the Education Stabilization Fund. As a result, the Board is not in compliance with Uniform Guidance as it pertains to the documentation required for personnel expenses charged to the Education Stabilization Fund.
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(i) outlines the standards for documenting personnel expenses. The current standards require that the distribution of an employee's salary or wages among specific activities or cost objectives must be supported by adequate documentation if the employee works on more than one federal award or a federal award and a non-federal award. While testing payroll expenditures coded to the Education Stabilization Fund, four instances were noted in which an employee's salary was allocated to the Education Stabilization Fund and to other programs, but no time and effort reports or other documentation were provided to document the time the employee spent working on a specific program. Controls were not in place to ensure that the Board maintained time and effort reports or other adequate documentation that supported the distribution of employees' salaries to the Education Stabilization Fund. As a result, the Board is not in compliance with Uniform Guidance as it pertains to the documentation required for personnel expenses charged to the Education Stabilization Fund.