Audit 375169

Criteria According to the Uniform Guidance, "An LEA may only use federal funds under IDEA, Part B for the excess costs of providing special education and related services to children with disabilities." To ensure that employee payroll being charged to the grant is for time actually spent providing special education services, a key control surrounding payroll is the certification of time and effort towards the grant twice a year. Condition All certified employees certify their time and effort toward the grant twice a year. During our testing, we were unable to verify the time and effort certification done in October 2024. Cause Supporting documentation was not available for review during the audit. Effect An unallowable payroll cost could be charged to the grant. Questioned Costs None Recommendation We recommend that the District maintain proper supporting documentation of the certification of time and effort to ensure proper payment and support allowable costs. Views of Responsible Officials and Planned Corrective Actions The time certifications that were missed during the year under audit was an isolated incident. The time certifications have already been done this month for our current fiscal year and we will ensure that time certifications are properly filed so this does not happen again. Indication of Repeat Finding This is a new finding in the current year.