CONDITION: The School District was unable to provide proper documentation of time and effort to support payroll expenditures charged to the Title I program on a timely basis for the year ended June 30, 2023. CRITERIA: The Uniform Guidance requires documentation of time and effort as support for payroll expenditures charged to federal programs. This documentation can be in the form of semiannual certifications for those employees charged 100% to a federal program or the documentation must show a daily breakdown of the employee's time if the employee is allocated between programs. CONTEXT, CAUSE, AND EFFECT: The District was unable to provide the documentation of time and effort on a timely basis for four employees whose payroll costs were charged to the IDEA program as a result of management oversight. RECOMMENDATION: We recommend that the School District prepare/obtain sufficient documentation of time and effort for all employees paid using federal funds, as required by the Uniform Guidance, in order to ensure that only eligible payroll expenditures are charged to the program. RESPONSE: The School District agrees with this finding and will ensure sufficient documentation of time and effort is obtained in the future.
CONDITION: The School District was unable to provide proper documentation of time and effort to support payroll expenditures charged to the ESSER program on a timely basis for the year ended June 30, 2023. CRITERIA: The Uniform Guidance requires documentation of time and effort as support for payroll expenditures charged to federal programs. This documentation can be in the form of semiannual certifications for those employees charged 100% to a federal program or the documentation must show a daily breakdown of the employee's time if the employee is allocated between programs. CONTEXT, CAUSE, AND EFFECT: The School District was unable to provide the documentation of time and effort on a timely basis for employees whose payroll costs were charged to the ESSER program as a result of management oversight. RECOMMENDATION: We recommend that the School District prepare/obtain sufficient documentation of time and effort for all employees paid using federal funds, as required by the Uniform Guidance, in order to ensure that only eligible payroll expenditures are charged to the program. RESPONSE: The School District agrees with this finding and will ensure sufficient documentation of time and effort is obtained in the future.