Audit 341767

Criteria: Semi-annual certifications are required for Title I personnel whose compensation is funded solely from the Title I grant. Additionally, time and effort documentation is required for Title I personnel whose time is charged in part to Title I and in part to other revenue sources (split-funded staff). Condition: During our testing, we noted that two employees could not substantiate all the time charged to Title I for three pay periods tested. Questioned Costs: While testing payroll expenditures, we noted four of eighteen pay periods where supporting documentation for two employees was incomplete resulting in known questioned costs of $1,982.62. Projected to the population as a whole, questioned costs are estimated to be approximately $11,892.72. Context: Total salaries charged to Title I were $708,839 for the year ended June 30, 2024. Effect: The District was not in compliance with the Federal requirement. Cause: The District was unaware that time and effort logs or a substitute system for time-and-effort reporting needed to be documented for employees working on multiple cost objectives. Semi-annual certifications are available to, and used by all but the two employees discussed here. Recommendation: We recommend that the District complete the required semi-annual certifications or time and effort logs for each employee who has time allocated to a grant. Mangement's Response: The District will begin completing the necessary time and effort distribution records.

Criteria: Semi-annual certifications are required for Title I personnel whose compensation is funded solely from the Title I grant. Additionally, time and effort documentation is required for Title I personnel whose time is charged in part to Title I and in part to other revenue sources (split-funded staff). Condition: During our testing, we noted that two employees could not substantiate all the time charged to Title I for three pay periods tested. Questioned Costs: While testing payroll expenditures, we noted four of eighteen pay periods where supporting documentation for two employees was incomplete resulting in known questioned costs of $1,982.62. Projected to the population as a whole, questioned costs are estimated to be approximately $11,892.72. Context: Total salaries charged to Title I were $708,839 for the year ended June 30, 2024. Effect: The District was not in compliance with the Federal requirement. Cause: The District was unaware that time and effort logs or a substitute system for time-and-effort reporting needed to be documented for employees working on multiple cost objectives. Semi-annual certifications are available to, and used by all but the two employees discussed here. Recommendation: We recommend that the District complete the required semi-annual certifications or time and effort logs for each employee who has time allocated to a grant. Mangement's Response: The District will begin completing the necessary time and effort distribution records.

Criteria: Semi-annual certifications are required for Title I personnel whose compensation is funded solely from the Title I grant. Additionally, time and effort documentation is required for Title I personnel whose time is charged in part to Title I and in part to other revenue sources (split-funded staff). Condition: During our testing, we noted that two employees could not substantiate all the time charged to Title I for three pay periods tested. Questioned Costs: While testing payroll expenditures, we noted four of eighteen pay periods where supporting documentation for two employees was incomplete resulting in known questioned costs of $1,982.62. Projected to the population as a whole, questioned costs are estimated to be approximately $11,892.72. Context: Total salaries charged to Title I were $708,839 for the year ended June 30, 2024. Effect: The District was not in compliance with the Federal requirement. Cause: The District was unaware that time and effort logs or a substitute system for time-and-effort reporting needed to be documented for employees working on multiple cost objectives. Semi-annual certifications are available to, and used by all but the two employees discussed here. Recommendation: We recommend that the District complete the required semi-annual certifications or time and effort logs for each employee who has time allocated to a grant. Mangement's Response: The District will begin completing the necessary time and effort distribution records.

Criteria: Semi-annual certifications are required for Title I personnel whose compensation is funded solely from the Title I grant. Additionally, time and effort documentation is required for Title I personnel whose time is charged in part to Title I and in part to other revenue sources (split-funded staff). Condition: During our testing, we noted that two employees could not substantiate all the time charged to Title I for three pay periods tested. Questioned Costs: While testing payroll expenditures, we noted four of eighteen pay periods where supporting documentation for two employees was incomplete resulting in known questioned costs of $1,982.62. Projected to the population as a whole, questioned costs are estimated to be approximately $11,892.72. Context: Total salaries charged to Title I were $708,839 for the year ended June 30, 2024. Effect: The District was not in compliance with the Federal requirement. Cause: The District was unaware that time and effort logs or a substitute system for time-and-effort reporting needed to be documented for employees working on multiple cost objectives. Semi-annual certifications are available to, and used by all but the two employees discussed here. Recommendation: We recommend that the District complete the required semi-annual certifications or time and effort logs for each employee who has time allocated to a grant. Mangement's Response: The District will begin completing the necessary time and effort distribution records.