Material Audit Adjustments - Criteria: Internal controls should be in place to ensure the District performs timely and accurate financial closeout procedures in order for the District to produce its monthly and annual financial statements and prepare for the annual audit. Condition: The District’s year end balances that were submitted for audit contained material misstatements. Effect: Numerous material audit adjustments were required to present the Government-wide statements, the General Fund, Special Projects Fund, EIA Fund, Food Service Fund, and Debt Service Fund fairly and in accordance with accounting principles generally accepted in the United States of America. Cause: The final audit for Clarendon Four was not issued until August 8, 2024. This was the result of the previous districts’ June 30, 2021 audits being issued late, and significant clean-up involved. Once the June 30, 2022 audit for Clarendon Four was issued, there was significant work to be done at the District level to then finalize the June 30, 2023 trial balance of the Clarendon County School District for audit. Because of the adjusted balances being brought forward so late, there were accounts that were not properly adjusted. Recommendation: The District should carefully review year end balances and relevant close out procedures to ensure that all transactions are reported in the proper period and in accordance with GAAP.
Material Audit Adjustments - Criteria: Internal controls should be in place to ensure the District performs timely and accurate financial closeout procedures in order for the District to produce its monthly and annual financial statements and prepare for the annual audit. Condition: The District’s year end balances that were submitted for audit contained material misstatements. Effect: Numerous material audit adjustments were required to present the Government-wide statements, the General Fund, Special Projects Fund, EIA Fund, Food Service Fund, and Debt Service Fund fairly and in accordance with accounting principles generally accepted in the United States of America. Cause: The final audit for Clarendon Four was not issued until August 8, 2024. This was the result of the previous districts’ June 30, 2021 audits being issued late, and significant clean-up involved. Once the June 30, 2022 audit for Clarendon Four was issued, there was significant work to be done at the District level to then finalize the June 30, 2023 trial balance of the Clarendon County School District for audit. Because of the adjusted balances being brought forward so late, there were accounts that were not properly adjusted. Recommendation: The District should carefully review year end balances and relevant close out procedures to ensure that all transactions are reported in the proper period and in accordance with GAAP.
Material Audit Adjustments - Criteria: Internal controls should be in place to ensure the District performs timely and accurate financial closeout procedures in order for the District to produce its monthly and annual financial statements and prepare for the annual audit. Condition: The District’s year end balances that were submitted for audit contained material misstatements. Effect: Numerous material audit adjustments were required to present the Government-wide statements, the General Fund, Special Projects Fund, EIA Fund, Food Service Fund, and Debt Service Fund fairly and in accordance with accounting principles generally accepted in the United States of America. Cause: The final audit for Clarendon Four was not issued until August 8, 2024. This was the result of the previous districts’ June 30, 2021 audits being issued late, and significant clean-up involved. Once the June 30, 2022 audit for Clarendon Four was issued, there was significant work to be done at the District level to then finalize the June 30, 2023 trial balance of the Clarendon County School District for audit. Because of the adjusted balances being brought forward so late, there were accounts that were not properly adjusted. Recommendation: The District should carefully review year end balances and relevant close out procedures to ensure that all transactions are reported in the proper period and in accordance with GAAP.
Material Audit Adjustments - Criteria: Internal controls should be in place to ensure the District performs timely and accurate financial closeout procedures in order for the District to produce its monthly and annual financial statements and prepare for the annual audit. Condition: The District’s year end balances that were submitted for audit contained material misstatements. Effect: Numerous material audit adjustments were required to present the Government-wide statements, the General Fund, Special Projects Fund, EIA Fund, Food Service Fund, and Debt Service Fund fairly and in accordance with accounting principles generally accepted in the United States of America. Cause: The final audit for Clarendon Four was not issued until August 8, 2024. This was the result of the previous districts’ June 30, 2021 audits being issued late, and significant clean-up involved. Once the June 30, 2022 audit for Clarendon Four was issued, there was significant work to be done at the District level to then finalize the June 30, 2023 trial balance of the Clarendon County School District for audit. Because of the adjusted balances being brought forward so late, there were accounts that were not properly adjusted. Recommendation: The District should carefully review year end balances and relevant close out procedures to ensure that all transactions are reported in the proper period and in accordance with GAAP.
Material Audit Adjustments - Criteria: Internal controls should be in place to ensure the District performs timely and accurate financial closeout procedures in order for the District to produce its monthly and annual financial statements and prepare for the annual audit. Condition: The District’s year end balances that were submitted for audit contained material misstatements. Effect: Numerous material audit adjustments were required to present the Government-wide statements, the General Fund, Special Projects Fund, EIA Fund, Food Service Fund, and Debt Service Fund fairly and in accordance with accounting principles generally accepted in the United States of America. Cause: The final audit for Clarendon Four was not issued until August 8, 2024. This was the result of the previous districts’ June 30, 2021 audits being issued late, and significant clean-up involved. Once the June 30, 2022 audit for Clarendon Four was issued, there was significant work to be done at the District level to then finalize the June 30, 2023 trial balance of the Clarendon County School District for audit. Because of the adjusted balances being brought forward so late, there were accounts that were not properly adjusted. Recommendation: The District should carefully review year end balances and relevant close out procedures to ensure that all transactions are reported in the proper period and in accordance with GAAP.
Material Audit Adjustments - Criteria: Internal controls should be in place to ensure the District performs timely and accurate financial closeout procedures in order for the District to produce its monthly and annual financial statements and prepare for the annual audit. Condition: The District’s year end balances that were submitted for audit contained material misstatements. Effect: Numerous material audit adjustments were required to present the Government-wide statements, the General Fund, Special Projects Fund, EIA Fund, Food Service Fund, and Debt Service Fund fairly and in accordance with accounting principles generally accepted in the United States of America. Cause: The final audit for Clarendon Four was not issued until August 8, 2024. This was the result of the previous districts’ June 30, 2021 audits being issued late, and significant clean-up involved. Once the June 30, 2022 audit for Clarendon Four was issued, there was significant work to be done at the District level to then finalize the June 30, 2023 trial balance of the Clarendon County School District for audit. Because of the adjusted balances being brought forward so late, there were accounts that were not properly adjusted. Recommendation: The District should carefully review year end balances and relevant close out procedures to ensure that all transactions are reported in the proper period and in accordance with GAAP.
Material Audit Adjustments - Criteria: Internal controls should be in place to ensure the District performs timely and accurate financial closeout procedures in order for the District to produce its monthly and annual financial statements and prepare for the annual audit. Condition: The District’s year end balances that were submitted for audit contained material misstatements. Effect: Numerous material audit adjustments were required to present the Government-wide statements, the General Fund, Special Projects Fund, EIA Fund, Food Service Fund, and Debt Service Fund fairly and in accordance with accounting principles generally accepted in the United States of America. Cause: The final audit for Clarendon Four was not issued until August 8, 2024. This was the result of the previous districts’ June 30, 2021 audits being issued late, and significant clean-up involved. Once the June 30, 2022 audit for Clarendon Four was issued, there was significant work to be done at the District level to then finalize the June 30, 2023 trial balance of the Clarendon County School District for audit. Because of the adjusted balances being brought forward so late, there were accounts that were not properly adjusted. Recommendation: The District should carefully review year end balances and relevant close out procedures to ensure that all transactions are reported in the proper period and in accordance with GAAP.
Material Audit Adjustments - Criteria: Internal controls should be in place to ensure the District performs timely and accurate financial closeout procedures in order for the District to produce its monthly and annual financial statements and prepare for the annual audit. Condition: The District’s year end balances that were submitted for audit contained material misstatements. Effect: Numerous material audit adjustments were required to present the Government-wide statements, the General Fund, Special Projects Fund, EIA Fund, Food Service Fund, and Debt Service Fund fairly and in accordance with accounting principles generally accepted in the United States of America. Cause: The final audit for Clarendon Four was not issued until August 8, 2024. This was the result of the previous districts’ June 30, 2021 audits being issued late, and significant clean-up involved. Once the June 30, 2022 audit for Clarendon Four was issued, there was significant work to be done at the District level to then finalize the June 30, 2023 trial balance of the Clarendon County School District for audit. Because of the adjusted balances being brought forward so late, there were accounts that were not properly adjusted. Recommendation: The District should carefully review year end balances and relevant close out procedures to ensure that all transactions are reported in the proper period and in accordance with GAAP.
Material Audit Adjustments - Criteria: Internal controls should be in place to ensure the District performs timely and accurate financial closeout procedures in order for the District to produce its monthly and annual financial statements and prepare for the annual audit. Condition: The District’s year end balances that were submitted for audit contained material misstatements. Effect: Numerous material audit adjustments were required to present the Government-wide statements, the General Fund, Special Projects Fund, EIA Fund, Food Service Fund, and Debt Service Fund fairly and in accordance with accounting principles generally accepted in the United States of America. Cause: The final audit for Clarendon Four was not issued until August 8, 2024. This was the result of the previous districts’ June 30, 2021 audits being issued late, and significant clean-up involved. Once the June 30, 2022 audit for Clarendon Four was issued, there was significant work to be done at the District level to then finalize the June 30, 2023 trial balance of the Clarendon County School District for audit. Because of the adjusted balances being brought forward so late, there were accounts that were not properly adjusted. Recommendation: The District should carefully review year end balances and relevant close out procedures to ensure that all transactions are reported in the proper period and in accordance with GAAP.
Allowable Costs - Criteria: Charges to federal awards for salaries and wages, whether treated as direct or indirect costs, must be based on records that accurately reflect the work performed. Condition: In our payroll sample for testing internal controls over compliance and compliance with major federal program requirements, we noted one employee with a portion of her salary ($7,385) charged to Title 1 for which there was a lack of appropriate documentation to support this charge. The federal government requires there be support for the distribution of an employee’s federal salary or wages. Effect: The District is not in compliance with allowable costs as they relate to payroll for Title 1. Cause: The District was not aware that an employee performing the same function and paid from different funding sources was required to have a semi-annual certification on file (SC Department of Education requirement) or otherwise document the change to salary being charged to a federal program. Questioned Costs: Unknown. Recommendation: We recommend that the District ensure that each employee being paid with federal funds has completed a semi-annual certification or personnel activity record to support time spent on the cost objectives of the federal program. In cases where a time sheet is used, it should include the employee’s full name, position, specific dates and times worked on the program, calculation of time worked or other time (sick, vacation, holiday), the employee’s signature and date, and the supervisor or approving agency official’s signature and date.
Allowable Costs - Criteria: Charges to federal awards for salaries and wages, whether treated as direct or indirect costs, must be based on records that accurately reflect the work performed. Condition: In our payroll sample for testing internal controls over compliance and compliance with major federal program requirements, we noted one employee with a portion of her salary ($7,385) charged to Title 1 for which there was a lack of appropriate documentation to support this charge. The federal government requires there be support for the distribution of an employee’s federal salary or wages. Effect: The District is not in compliance with allowable costs as they relate to payroll for Title 1. Cause: The District was not aware that an employee performing the same function and paid from different funding sources was required to have a semi-annual certification on file (SC Department of Education requirement) or otherwise document the change to salary being charged to a federal program. Questioned Costs: Unknown. Recommendation: We recommend that the District ensure that each employee being paid with federal funds has completed a semi-annual certification or personnel activity record to support time spent on the cost objectives of the federal program. In cases where a time sheet is used, it should include the employee’s full name, position, specific dates and times worked on the program, calculation of time worked or other time (sick, vacation, holiday), the employee’s signature and date, and the supervisor or approving agency official’s signature and date.
Allowable Costs - Criteria: Charges to federal awards for salaries and wages, whether treated as direct or indirect costs, must be based on records that accurately reflect the work performed. Condition: In our payroll sample for testing internal controls over compliance and compliance with major federal program requirements, we noted one employee with a portion of her salary ($7,385) charged to Title 1 for which there was a lack of appropriate documentation to support this charge. The federal government requires there be support for the distribution of an employee’s federal salary or wages. Effect: The District is not in compliance with allowable costs as they relate to payroll for Title 1. Cause: The District was not aware that an employee performing the same function and paid from different funding sources was required to have a semi-annual certification on file (SC Department of Education requirement) or otherwise document the change to salary being charged to a federal program. Questioned Costs: Unknown. Recommendation: We recommend that the District ensure that each employee being paid with federal funds has completed a semi-annual certification or personnel activity record to support time spent on the cost objectives of the federal program. In cases where a time sheet is used, it should include the employee’s full name, position, specific dates and times worked on the program, calculation of time worked or other time (sick, vacation, holiday), the employee’s signature and date, and the supervisor or approving agency official’s signature and date.
Allowable Costs - Criteria: Charges to federal awards for salaries and wages, whether treated as direct or indirect costs, must be based on records that accurately reflect the work performed. Condition: In our payroll sample for testing internal controls over compliance and compliance with major federal program requirements, we noted one employee with a portion of her salary ($7,385) charged to Title 1 for which there was a lack of appropriate documentation to support this charge. The federal government requires there be support for the distribution of an employee’s federal salary or wages. Effect: The District is not in compliance with allowable costs as they relate to payroll for Title 1. Cause: The District was not aware that an employee performing the same function and paid from different funding sources was required to have a semi-annual certification on file (SC Department of Education requirement) or otherwise document the change to salary being charged to a federal program. Questioned Costs: Unknown. Recommendation: We recommend that the District ensure that each employee being paid with federal funds has completed a semi-annual certification or personnel activity record to support time spent on the cost objectives of the federal program. In cases where a time sheet is used, it should include the employee’s full name, position, specific dates and times worked on the program, calculation of time worked or other time (sick, vacation, holiday), the employee’s signature and date, and the supervisor or approving agency official’s signature and date.
Allowable Costs - Criteria: Charges to federal awards for salaries and wages, whether treated as direct or indirect costs, must be based on records that accurately reflect the work performed. Condition: In our payroll sample for testing internal controls over compliance and compliance with major federal program requirements, we noted one employee with a portion of her salary ($7,385) charged to Title 1 for which there was a lack of appropriate documentation to support this charge. The federal government requires there be support for the distribution of an employee’s federal salary or wages. Effect: The District is not in compliance with allowable costs as they relate to payroll for Title 1. Cause: The District was not aware that an employee performing the same function and paid from different funding sources was required to have a semi-annual certification on file (SC Department of Education requirement) or otherwise document the change to salary being charged to a federal program. Questioned Costs: Unknown. Recommendation: We recommend that the District ensure that each employee being paid with federal funds has completed a semi-annual certification or personnel activity record to support time spent on the cost objectives of the federal program. In cases where a time sheet is used, it should include the employee’s full name, position, specific dates and times worked on the program, calculation of time worked or other time (sick, vacation, holiday), the employee’s signature and date, and the supervisor or approving agency official’s signature and date.
Material Audit Adjustments - Criteria: Internal controls should be in place to ensure the District performs timely and accurate financial closeout procedures in order for the District to produce its monthly and annual financial statements and prepare for the annual audit. Condition: The District’s year end balances that were submitted for audit contained material misstatements. Effect: Numerous material audit adjustments were required to present the Government-wide statements, the General Fund, Special Projects Fund, EIA Fund, Food Service Fund, and Debt Service Fund fairly and in accordance with accounting principles generally accepted in the United States of America. Cause: The final audit for Clarendon Four was not issued until August 8, 2024. This was the result of the previous districts’ June 30, 2021 audits being issued late, and significant clean-up involved. Once the June 30, 2022 audit for Clarendon Four was issued, there was significant work to be done at the District level to then finalize the June 30, 2023 trial balance of the Clarendon County School District for audit. Because of the adjusted balances being brought forward so late, there were accounts that were not properly adjusted. Recommendation: The District should carefully review year end balances and relevant close out procedures to ensure that all transactions are reported in the proper period and in accordance with GAAP.
Material Audit Adjustments - Criteria: Internal controls should be in place to ensure the District performs timely and accurate financial closeout procedures in order for the District to produce its monthly and annual financial statements and prepare for the annual audit. Condition: The District’s year end balances that were submitted for audit contained material misstatements. Effect: Numerous material audit adjustments were required to present the Government-wide statements, the General Fund, Special Projects Fund, EIA Fund, Food Service Fund, and Debt Service Fund fairly and in accordance with accounting principles generally accepted in the United States of America. Cause: The final audit for Clarendon Four was not issued until August 8, 2024. This was the result of the previous districts’ June 30, 2021 audits being issued late, and significant clean-up involved. Once the June 30, 2022 audit for Clarendon Four was issued, there was significant work to be done at the District level to then finalize the June 30, 2023 trial balance of the Clarendon County School District for audit. Because of the adjusted balances being brought forward so late, there were accounts that were not properly adjusted. Recommendation: The District should carefully review year end balances and relevant close out procedures to ensure that all transactions are reported in the proper period and in accordance with GAAP.
Material Audit Adjustments - Criteria: Internal controls should be in place to ensure the District performs timely and accurate financial closeout procedures in order for the District to produce its monthly and annual financial statements and prepare for the annual audit. Condition: The District’s year end balances that were submitted for audit contained material misstatements. Effect: Numerous material audit adjustments were required to present the Government-wide statements, the General Fund, Special Projects Fund, EIA Fund, Food Service Fund, and Debt Service Fund fairly and in accordance with accounting principles generally accepted in the United States of America. Cause: The final audit for Clarendon Four was not issued until August 8, 2024. This was the result of the previous districts’ June 30, 2021 audits being issued late, and significant clean-up involved. Once the June 30, 2022 audit for Clarendon Four was issued, there was significant work to be done at the District level to then finalize the June 30, 2023 trial balance of the Clarendon County School District for audit. Because of the adjusted balances being brought forward so late, there were accounts that were not properly adjusted. Recommendation: The District should carefully review year end balances and relevant close out procedures to ensure that all transactions are reported in the proper period and in accordance with GAAP.
Material Audit Adjustments - Criteria: Internal controls should be in place to ensure the District performs timely and accurate financial closeout procedures in order for the District to produce its monthly and annual financial statements and prepare for the annual audit. Condition: The District’s year end balances that were submitted for audit contained material misstatements. Effect: Numerous material audit adjustments were required to present the Government-wide statements, the General Fund, Special Projects Fund, EIA Fund, Food Service Fund, and Debt Service Fund fairly and in accordance with accounting principles generally accepted in the United States of America. Cause: The final audit for Clarendon Four was not issued until August 8, 2024. This was the result of the previous districts’ June 30, 2021 audits being issued late, and significant clean-up involved. Once the June 30, 2022 audit for Clarendon Four was issued, there was significant work to be done at the District level to then finalize the June 30, 2023 trial balance of the Clarendon County School District for audit. Because of the adjusted balances being brought forward so late, there were accounts that were not properly adjusted. Recommendation: The District should carefully review year end balances and relevant close out procedures to ensure that all transactions are reported in the proper period and in accordance with GAAP.
Material Audit Adjustments - Criteria: Internal controls should be in place to ensure the District performs timely and accurate financial closeout procedures in order for the District to produce its monthly and annual financial statements and prepare for the annual audit. Condition: The District’s year end balances that were submitted for audit contained material misstatements. Effect: Numerous material audit adjustments were required to present the Government-wide statements, the General Fund, Special Projects Fund, EIA Fund, Food Service Fund, and Debt Service Fund fairly and in accordance with accounting principles generally accepted in the United States of America. Cause: The final audit for Clarendon Four was not issued until August 8, 2024. This was the result of the previous districts’ June 30, 2021 audits being issued late, and significant clean-up involved. Once the June 30, 2022 audit for Clarendon Four was issued, there was significant work to be done at the District level to then finalize the June 30, 2023 trial balance of the Clarendon County School District for audit. Because of the adjusted balances being brought forward so late, there were accounts that were not properly adjusted. Recommendation: The District should carefully review year end balances and relevant close out procedures to ensure that all transactions are reported in the proper period and in accordance with GAAP.
Material Audit Adjustments - Criteria: Internal controls should be in place to ensure the District performs timely and accurate financial closeout procedures in order for the District to produce its monthly and annual financial statements and prepare for the annual audit. Condition: The District’s year end balances that were submitted for audit contained material misstatements. Effect: Numerous material audit adjustments were required to present the Government-wide statements, the General Fund, Special Projects Fund, EIA Fund, Food Service Fund, and Debt Service Fund fairly and in accordance with accounting principles generally accepted in the United States of America. Cause: The final audit for Clarendon Four was not issued until August 8, 2024. This was the result of the previous districts’ June 30, 2021 audits being issued late, and significant clean-up involved. Once the June 30, 2022 audit for Clarendon Four was issued, there was significant work to be done at the District level to then finalize the June 30, 2023 trial balance of the Clarendon County School District for audit. Because of the adjusted balances being brought forward so late, there were accounts that were not properly adjusted. Recommendation: The District should carefully review year end balances and relevant close out procedures to ensure that all transactions are reported in the proper period and in accordance with GAAP.
Material Audit Adjustments - Criteria: Internal controls should be in place to ensure the District performs timely and accurate financial closeout procedures in order for the District to produce its monthly and annual financial statements and prepare for the annual audit. Condition: The District’s year end balances that were submitted for audit contained material misstatements. Effect: Numerous material audit adjustments were required to present the Government-wide statements, the General Fund, Special Projects Fund, EIA Fund, Food Service Fund, and Debt Service Fund fairly and in accordance with accounting principles generally accepted in the United States of America. Cause: The final audit for Clarendon Four was not issued until August 8, 2024. This was the result of the previous districts’ June 30, 2021 audits being issued late, and significant clean-up involved. Once the June 30, 2022 audit for Clarendon Four was issued, there was significant work to be done at the District level to then finalize the June 30, 2023 trial balance of the Clarendon County School District for audit. Because of the adjusted balances being brought forward so late, there were accounts that were not properly adjusted. Recommendation: The District should carefully review year end balances and relevant close out procedures to ensure that all transactions are reported in the proper period and in accordance with GAAP.
Material Audit Adjustments - Criteria: Internal controls should be in place to ensure the District performs timely and accurate financial closeout procedures in order for the District to produce its monthly and annual financial statements and prepare for the annual audit. Condition: The District’s year end balances that were submitted for audit contained material misstatements. Effect: Numerous material audit adjustments were required to present the Government-wide statements, the General Fund, Special Projects Fund, EIA Fund, Food Service Fund, and Debt Service Fund fairly and in accordance with accounting principles generally accepted in the United States of America. Cause: The final audit for Clarendon Four was not issued until August 8, 2024. This was the result of the previous districts’ June 30, 2021 audits being issued late, and significant clean-up involved. Once the June 30, 2022 audit for Clarendon Four was issued, there was significant work to be done at the District level to then finalize the June 30, 2023 trial balance of the Clarendon County School District for audit. Because of the adjusted balances being brought forward so late, there were accounts that were not properly adjusted. Recommendation: The District should carefully review year end balances and relevant close out procedures to ensure that all transactions are reported in the proper period and in accordance with GAAP.
Material Audit Adjustments - Criteria: Internal controls should be in place to ensure the District performs timely and accurate financial closeout procedures in order for the District to produce its monthly and annual financial statements and prepare for the annual audit. Condition: The District’s year end balances that were submitted for audit contained material misstatements. Effect: Numerous material audit adjustments were required to present the Government-wide statements, the General Fund, Special Projects Fund, EIA Fund, Food Service Fund, and Debt Service Fund fairly and in accordance with accounting principles generally accepted in the United States of America. Cause: The final audit for Clarendon Four was not issued until August 8, 2024. This was the result of the previous districts’ June 30, 2021 audits being issued late, and significant clean-up involved. Once the June 30, 2022 audit for Clarendon Four was issued, there was significant work to be done at the District level to then finalize the June 30, 2023 trial balance of the Clarendon County School District for audit. Because of the adjusted balances being brought forward so late, there were accounts that were not properly adjusted. Recommendation: The District should carefully review year end balances and relevant close out procedures to ensure that all transactions are reported in the proper period and in accordance with GAAP.
Allowable Costs - Criteria: Charges to federal awards for salaries and wages, whether treated as direct or indirect costs, must be based on records that accurately reflect the work performed. Condition: In our payroll sample for testing internal controls over compliance and compliance with major federal program requirements, we noted one employee with a portion of her salary ($7,385) charged to Title 1 for which there was a lack of appropriate documentation to support this charge. The federal government requires there be support for the distribution of an employee’s federal salary or wages. Effect: The District is not in compliance with allowable costs as they relate to payroll for Title 1. Cause: The District was not aware that an employee performing the same function and paid from different funding sources was required to have a semi-annual certification on file (SC Department of Education requirement) or otherwise document the change to salary being charged to a federal program. Questioned Costs: Unknown. Recommendation: We recommend that the District ensure that each employee being paid with federal funds has completed a semi-annual certification or personnel activity record to support time spent on the cost objectives of the federal program. In cases where a time sheet is used, it should include the employee’s full name, position, specific dates and times worked on the program, calculation of time worked or other time (sick, vacation, holiday), the employee’s signature and date, and the supervisor or approving agency official’s signature and date.
Allowable Costs - Criteria: Charges to federal awards for salaries and wages, whether treated as direct or indirect costs, must be based on records that accurately reflect the work performed. Condition: In our payroll sample for testing internal controls over compliance and compliance with major federal program requirements, we noted one employee with a portion of her salary ($7,385) charged to Title 1 for which there was a lack of appropriate documentation to support this charge. The federal government requires there be support for the distribution of an employee’s federal salary or wages. Effect: The District is not in compliance with allowable costs as they relate to payroll for Title 1. Cause: The District was not aware that an employee performing the same function and paid from different funding sources was required to have a semi-annual certification on file (SC Department of Education requirement) or otherwise document the change to salary being charged to a federal program. Questioned Costs: Unknown. Recommendation: We recommend that the District ensure that each employee being paid with federal funds has completed a semi-annual certification or personnel activity record to support time spent on the cost objectives of the federal program. In cases where a time sheet is used, it should include the employee’s full name, position, specific dates and times worked on the program, calculation of time worked or other time (sick, vacation, holiday), the employee’s signature and date, and the supervisor or approving agency official’s signature and date.
Allowable Costs - Criteria: Charges to federal awards for salaries and wages, whether treated as direct or indirect costs, must be based on records that accurately reflect the work performed. Condition: In our payroll sample for testing internal controls over compliance and compliance with major federal program requirements, we noted one employee with a portion of her salary ($7,385) charged to Title 1 for which there was a lack of appropriate documentation to support this charge. The federal government requires there be support for the distribution of an employee’s federal salary or wages. Effect: The District is not in compliance with allowable costs as they relate to payroll for Title 1. Cause: The District was not aware that an employee performing the same function and paid from different funding sources was required to have a semi-annual certification on file (SC Department of Education requirement) or otherwise document the change to salary being charged to a federal program. Questioned Costs: Unknown. Recommendation: We recommend that the District ensure that each employee being paid with federal funds has completed a semi-annual certification or personnel activity record to support time spent on the cost objectives of the federal program. In cases where a time sheet is used, it should include the employee’s full name, position, specific dates and times worked on the program, calculation of time worked or other time (sick, vacation, holiday), the employee’s signature and date, and the supervisor or approving agency official’s signature and date.
Allowable Costs - Criteria: Charges to federal awards for salaries and wages, whether treated as direct or indirect costs, must be based on records that accurately reflect the work performed. Condition: In our payroll sample for testing internal controls over compliance and compliance with major federal program requirements, we noted one employee with a portion of her salary ($7,385) charged to Title 1 for which there was a lack of appropriate documentation to support this charge. The federal government requires there be support for the distribution of an employee’s federal salary or wages. Effect: The District is not in compliance with allowable costs as they relate to payroll for Title 1. Cause: The District was not aware that an employee performing the same function and paid from different funding sources was required to have a semi-annual certification on file (SC Department of Education requirement) or otherwise document the change to salary being charged to a federal program. Questioned Costs: Unknown. Recommendation: We recommend that the District ensure that each employee being paid with federal funds has completed a semi-annual certification or personnel activity record to support time spent on the cost objectives of the federal program. In cases where a time sheet is used, it should include the employee’s full name, position, specific dates and times worked on the program, calculation of time worked or other time (sick, vacation, holiday), the employee’s signature and date, and the supervisor or approving agency official’s signature and date.
Allowable Costs - Criteria: Charges to federal awards for salaries and wages, whether treated as direct or indirect costs, must be based on records that accurately reflect the work performed. Condition: In our payroll sample for testing internal controls over compliance and compliance with major federal program requirements, we noted one employee with a portion of her salary ($7,385) charged to Title 1 for which there was a lack of appropriate documentation to support this charge. The federal government requires there be support for the distribution of an employee’s federal salary or wages. Effect: The District is not in compliance with allowable costs as they relate to payroll for Title 1. Cause: The District was not aware that an employee performing the same function and paid from different funding sources was required to have a semi-annual certification on file (SC Department of Education requirement) or otherwise document the change to salary being charged to a federal program. Questioned Costs: Unknown. Recommendation: We recommend that the District ensure that each employee being paid with federal funds has completed a semi-annual certification or personnel activity record to support time spent on the cost objectives of the federal program. In cases where a time sheet is used, it should include the employee’s full name, position, specific dates and times worked on the program, calculation of time worked or other time (sick, vacation, holiday), the employee’s signature and date, and the supervisor or approving agency official’s signature and date.