Audit 390669

Criteria: The Board is required to have employees sign semi‐annual certifications indicating that they are workingsolely on allowable activities funded under ESSER. Condition: During testing, it was noted that the Board was unable to provide a certification for an employee who was paid under ESSER. Cause: The employee was reportedly only paid out of ESSER funds for a month before moving to TITLE funds. For the month the employee was paid out of ESSER, the Board failed to procure the certification form. Effect: There was no certification that employee was only paid out of ESSER funds and results in the appearance that the employee was inappropriately paid out of ESSER funds when they should not have been. Questioned Costs: $45,597 which includes known costs of $6,719 and likely questioned costs of $38,878. Recommendation: We recommend the Board works with the schools to ensure all employees who begin to work under a federal or state fund sign certifications of 100% time worked on a single award, even if that requires more than semi‐annual certifications. For employees who work and are funded under multiple sources, time and effort certifications should be maintained to support the time charged to different programs. View of Responsible Officials: The Board concurs with this finding and has taken steps towards the reassessment of controls and will review these accounts and implement controls to ensure timely signatures on award certifications.