Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria: 2 CFR 200.430(h)(8)(i) requires that amounts of personnel expenses are properly documented and include appropriate controls and documentation to support the distribution of the employee's wages among specific activities if the employee works on more than one award. Condition: Of the testing population of 120 payroll transactions tested, for 2 transactions the Organization was unable to provide a timesheet or other documentation to substantiate the application of the individual's time for that period. In addition for 59 transactions, the allocation on the time sheet provided does not agree to the allocation of the individual's wages to the program in the general ledger and voucher. Cause: Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate documentation. Effect: The Organization is not able to demonstrate that the personnel expenses allocated to the grant was proper and ensure avoidance of duplication of funding requests for the same amounts. Questioned Costs: Unknown Recommendation: Management should review and refine its process of tracking payroll costs by grant to ensure that the costs are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, are properly allocated, and reasonably reflect the total activity for which the employee is compensated. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.430(h)(8)(i) requires that amounts of personnel expenses are properly documented and include appropriate controls and documentation to support the distribution of the employee's wages among specific activities if the employee works on more than one award. Condition: Of the testing population of 120 payroll transactions tested, for 2 transactions the Organization was unable to provide a timesheet or other documentation to substantiate the application of the individual's time for that period. In addition for 59 transactions, the allocation on the time sheet provided does not agree to the allocation of the individual's wages to the program in the general ledger and voucher. Cause: Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate documentation. Effect: The Organization is not able to demonstrate that the personnel expenses allocated to the grant was proper and ensure avoidance of duplication of funding requests for the same amounts. Questioned Costs: Unknown Recommendation: Management should review and refine its process of tracking payroll costs by grant to ensure that the costs are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, are properly allocated, and reasonably reflect the total activity for which the employee is compensated. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.430(h)(8)(i) requires that amounts of personnel expenses are properly documented and include appropriate controls and documentation to support the distribution of the employee's wages among specific activities if the employee works on more than one award. Condition: Of the testing population of 120 payroll transactions tested, for 2 transactions the Organization was unable to provide a timesheet or other documentation to substantiate the application of the individual's time for that period. In addition for 59 transactions, the allocation on the time sheet provided does not agree to the allocation of the individual's wages to the program in the general ledger and voucher. Cause: Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate documentation. Effect: The Organization is not able to demonstrate that the personnel expenses allocated to the grant was proper and ensure avoidance of duplication of funding requests for the same amounts. Questioned Costs: Unknown Recommendation: Management should review and refine its process of tracking payroll costs by grant to ensure that the costs are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, are properly allocated, and reasonably reflect the total activity for which the employee is compensated. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.430(h)(8)(i) requires that amounts of personnel expenses are properly documented and include appropriate controls and documentation to support the distribution of the employee's wages among specific activities if the employee works on more than one award. Condition: Of the testing population of 120 payroll transactions tested, for 2 transactions the Organization was unable to provide a timesheet or other documentation to substantiate the application of the individual's time for that period. In addition for 59 transactions, the allocation on the time sheet provided does not agree to the allocation of the individual's wages to the program in the general ledger and voucher. Cause: Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate documentation. Effect: The Organization is not able to demonstrate that the personnel expenses allocated to the grant was proper and ensure avoidance of duplication of funding requests for the same amounts. Questioned Costs: Unknown Recommendation: Management should review and refine its process of tracking payroll costs by grant to ensure that the costs are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, are properly allocated, and reasonably reflect the total activity for which the employee is compensated. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.430(h)(8)(i) requires that amounts of personnel expenses are properly documented and include appropriate controls and documentation to support the distribution of the employee's wages among specific activities if the employee works on more than one award. Condition: Of the testing population of 120 payroll transactions tested, for 2 transactions the Organization was unable to provide a timesheet or other documentation to substantiate the application of the individual's time for that period. In addition for 59 transactions, the allocation on the time sheet provided does not agree to the allocation of the individual's wages to the program in the general ledger and voucher. Cause: Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate documentation. Effect: The Organization is not able to demonstrate that the personnel expenses allocated to the grant was proper and ensure avoidance of duplication of funding requests for the same amounts. Questioned Costs: Unknown Recommendation: Management should review and refine its process of tracking payroll costs by grant to ensure that the costs are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, are properly allocated, and reasonably reflect the total activity for which the employee is compensated. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.430(h)(8)(i) requires that amounts of personnel expenses are properly documented and include appropriate controls and documentation to support the distribution of the employee's wages among specific activities if the employee works on more than one award. Condition: Of the testing population of 120 payroll transactions tested, for 2 transactions the Organization was unable to provide a timesheet or other documentation to substantiate the application of the individual's time for that period. In addition for 59 transactions, the allocation on the time sheet provided does not agree to the allocation of the individual's wages to the program in the general ledger and voucher. Cause: Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate documentation. Effect: The Organization is not able to demonstrate that the personnel expenses allocated to the grant was proper and ensure avoidance of duplication of funding requests for the same amounts. Questioned Costs: Unknown Recommendation: Management should review and refine its process of tracking payroll costs by grant to ensure that the costs are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, are properly allocated, and reasonably reflect the total activity for which the employee is compensated. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.430(h)(8)(i) requires that amounts of personnel expenses are properly documented and include appropriate controls and documentation to support the distribution of the employee's wages among specific activities if the employee works on more than one award. Condition: Of the testing population of 120 payroll transactions tested, for 2 transactions the Organization was unable to provide a timesheet or other documentation to substantiate the application of the individual's time for that period. In addition for 59 transactions, the allocation on the time sheet provided does not agree to the allocation of the individual's wages to the program in the general ledger and voucher. Cause: Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate documentation. Effect: The Organization is not able to demonstrate that the personnel expenses allocated to the grant was proper and ensure avoidance of duplication of funding requests for the same amounts. Questioned Costs: Unknown Recommendation: Management should review and refine its process of tracking payroll costs by grant to ensure that the costs are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, are properly allocated, and reasonably reflect the total activity for which the employee is compensated. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.430(h)(8)(i) requires that amounts of personnel expenses are properly documented and include appropriate controls and documentation to support the distribution of the employee's wages among specific activities if the employee works on more than one award. Condition: Of the testing population of 120 payroll transactions tested, for 2 transactions the Organization was unable to provide a timesheet or other documentation to substantiate the application of the individual's time for that period. In addition for 59 transactions, the allocation on the time sheet provided does not agree to the allocation of the individual's wages to the program in the general ledger and voucher. Cause: Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate documentation. Effect: The Organization is not able to demonstrate that the personnel expenses allocated to the grant was proper and ensure avoidance of duplication of funding requests for the same amounts. Questioned Costs: Unknown Recommendation: Management should review and refine its process of tracking payroll costs by grant to ensure that the costs are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, are properly allocated, and reasonably reflect the total activity for which the employee is compensated. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.430(h)(8)(i) requires that amounts of personnel expenses are properly documented and include appropriate controls and documentation to support the distribution of the employee's wages among specific activities if the employee works on more than one award. Condition: Of the testing population of 120 payroll transactions tested, for 2 transactions the Organization was unable to provide a timesheet or other documentation to substantiate the application of the individual's time for that period. In addition for 59 transactions, the allocation on the time sheet provided does not agree to the allocation of the individual's wages to the program in the general ledger and voucher. Cause: Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate documentation. Effect: The Organization is not able to demonstrate that the personnel expenses allocated to the grant was proper and ensure avoidance of duplication of funding requests for the same amounts. Questioned Costs: Unknown Recommendation: Management should review and refine its process of tracking payroll costs by grant to ensure that the costs are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, are properly allocated, and reasonably reflect the total activity for which the employee is compensated. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.430(h)(8)(i) requires that amounts of personnel expenses are properly documented and include appropriate controls and documentation to support the distribution of the employee's wages among specific activities if the employee works on more than one award. Condition: Of the testing population of 120 payroll transactions tested, for 2 transactions the Organization was unable to provide a timesheet or other documentation to substantiate the application of the individual's time for that period. In addition for 59 transactions, the allocation on the time sheet provided does not agree to the allocation of the individual's wages to the program in the general ledger and voucher. Cause: Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate documentation. Effect: The Organization is not able to demonstrate that the personnel expenses allocated to the grant was proper and ensure avoidance of duplication of funding requests for the same amounts. Questioned Costs: Unknown Recommendation: Management should review and refine its process of tracking payroll costs by grant to ensure that the costs are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, are properly allocated, and reasonably reflect the total activity for which the employee is compensated. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.430(h)(8)(i) requires that amounts of personnel expenses are properly documented and include appropriate controls and documentation to support the distribution of the employee's wages among specific activities if the employee works on more than one award. Condition: Of the testing population of 120 payroll transactions tested, for 2 transactions the Organization was unable to provide a timesheet or other documentation to substantiate the application of the individual's time for that period. In addition for 59 transactions, the allocation on the time sheet provided does not agree to the allocation of the individual's wages to the program in the general ledger and voucher. Cause: Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate documentation. Effect: The Organization is not able to demonstrate that the personnel expenses allocated to the grant was proper and ensure avoidance of duplication of funding requests for the same amounts. Questioned Costs: Unknown Recommendation: Management should review and refine its process of tracking payroll costs by grant to ensure that the costs are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, are properly allocated, and reasonably reflect the total activity for which the employee is compensated. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.430(h)(8)(i) requires that amounts of personnel expenses are properly documented and include appropriate controls and documentation to support the distribution of the employee's wages among specific activities if the employee works on more than one award. Condition: Of the testing population of 120 payroll transactions tested, for 2 transactions the Organization was unable to provide a timesheet or other documentation to substantiate the application of the individual's time for that period. In addition for 59 transactions, the allocation on the time sheet provided does not agree to the allocation of the individual's wages to the program in the general ledger and voucher. Cause: Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate documentation. Effect: The Organization is not able to demonstrate that the personnel expenses allocated to the grant was proper and ensure avoidance of duplication of funding requests for the same amounts. Questioned Costs: Unknown Recommendation: Management should review and refine its process of tracking payroll costs by grant to ensure that the costs are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, are properly allocated, and reasonably reflect the total activity for which the employee is compensated. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.430(h)(8)(i) requires that amounts of personnel expenses are properly documented and include appropriate controls and documentation to support the distribution of the employee's wages among specific activities if the employee works on more than one award. Condition: Of the testing population of 120 payroll transactions tested, for 2 transactions the Organization was unable to provide a timesheet or other documentation to substantiate the application of the individual's time for that period. In addition for 59 transactions, the allocation on the time sheet provided does not agree to the allocation of the individual's wages to the program in the general ledger and voucher. Cause: Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate documentation. Effect: The Organization is not able to demonstrate that the personnel expenses allocated to the grant was proper and ensure avoidance of duplication of funding requests for the same amounts. Questioned Costs: Unknown Recommendation: Management should review and refine its process of tracking payroll costs by grant to ensure that the costs are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, are properly allocated, and reasonably reflect the total activity for which the employee is compensated. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.430(h)(8)(i) requires that amounts of personnel expenses are properly documented and include appropriate controls and documentation to support the distribution of the employee's wages among specific activities if the employee works on more than one award. Condition: Of the testing population of 120 payroll transactions tested, for 2 transactions the Organization was unable to provide a timesheet or other documentation to substantiate the application of the individual's time for that period. In addition for 59 transactions, the allocation on the time sheet provided does not agree to the allocation of the individual's wages to the program in the general ledger and voucher. Cause: Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate documentation. Effect: The Organization is not able to demonstrate that the personnel expenses allocated to the grant was proper and ensure avoidance of duplication of funding requests for the same amounts. Questioned Costs: Unknown Recommendation: Management should review and refine its process of tracking payroll costs by grant to ensure that the costs are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, are properly allocated, and reasonably reflect the total activity for which the employee is compensated. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.430(h)(8)(i) requires that amounts of personnel expenses are properly documented and include appropriate controls and documentation to support the distribution of the employee's wages among specific activities if the employee works on more than one award. Condition: Of the testing population of 120 payroll transactions tested, for 2 transactions the Organization was unable to provide a timesheet or other documentation to substantiate the application of the individual's time for that period. In addition for 59 transactions, the allocation on the time sheet provided does not agree to the allocation of the individual's wages to the program in the general ledger and voucher. Cause: Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate documentation. Effect: The Organization is not able to demonstrate that the personnel expenses allocated to the grant was proper and ensure avoidance of duplication of funding requests for the same amounts. Questioned Costs: Unknown Recommendation: Management should review and refine its process of tracking payroll costs by grant to ensure that the costs are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, are properly allocated, and reasonably reflect the total activity for which the employee is compensated. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.430(h)(8)(i) requires that amounts of personnel expenses are properly documented and include appropriate controls and documentation to support the distribution of the employee's wages among specific activities if the employee works on more than one award. Condition: Of the testing population of 120 payroll transactions tested, for 2 transactions the Organization was unable to provide a timesheet or other documentation to substantiate the application of the individual's time for that period. In addition for 59 transactions, the allocation on the time sheet provided does not agree to the allocation of the individual's wages to the program in the general ledger and voucher. Cause: Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate documentation. Effect: The Organization is not able to demonstrate that the personnel expenses allocated to the grant was proper and ensure avoidance of duplication of funding requests for the same amounts. Questioned Costs: Unknown Recommendation: Management should review and refine its process of tracking payroll costs by grant to ensure that the costs are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, are properly allocated, and reasonably reflect the total activity for which the employee is compensated. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.430(h)(8)(i) requires that amounts of personnel expenses are properly documented and include appropriate controls and documentation to support the distribution of the employee's wages among specific activities if the employee works on more than one award. Condition: Of the testing population of 120 payroll transactions tested, for 2 transactions the Organization was unable to provide a timesheet or other documentation to substantiate the application of the individual's time for that period. In addition for 59 transactions, the allocation on the time sheet provided does not agree to the allocation of the individual's wages to the program in the general ledger and voucher. Cause: Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate documentation. Effect: The Organization is not able to demonstrate that the personnel expenses allocated to the grant was proper and ensure avoidance of duplication of funding requests for the same amounts. Questioned Costs: Unknown Recommendation: Management should review and refine its process of tracking payroll costs by grant to ensure that the costs are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, are properly allocated, and reasonably reflect the total activity for which the employee is compensated. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.430(h)(8)(i) requires that amounts of personnel expenses are properly documented and include appropriate controls and documentation to support the distribution of the employee's wages among specific activities if the employee works on more than one award. Condition: Of the testing population of 120 payroll transactions tested, for 2 transactions the Organization was unable to provide a timesheet or other documentation to substantiate the application of the individual's time for that period. In addition for 59 transactions, the allocation on the time sheet provided does not agree to the allocation of the individual's wages to the program in the general ledger and voucher. Cause: Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate documentation. Effect: The Organization is not able to demonstrate that the personnel expenses allocated to the grant was proper and ensure avoidance of duplication of funding requests for the same amounts. Questioned Costs: Unknown Recommendation: Management should review and refine its process of tracking payroll costs by grant to ensure that the costs are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, are properly allocated, and reasonably reflect the total activity for which the employee is compensated. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
A. Finding on Internal Control over Compliance Finding Reference: 2024-001 Federal Agency: U.S. Dept of Education Federal program: IDEA - Part B, Section 611 (84.027) IDEA- Part B, Section 619 (84.173), Title I, Part A (84.010) Compliance Requirement: Activities Allowed or Unallowed Type of Finding: a.) Significant Deficiencies in Internal Control Over Compliance b.) Compliance Finding Criteria: According to 2 CFR, Part 200.430(i)(l) of the Office of Management and Budget's Uniform Grant Guidance, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed, which must, amoung other things: a) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; b) Be incorporated into the official records of the non-Federal entity; c) reasonably reflect the total activity for which the employee is compensated by the non-Federal entity; d) Encompass both federally assisted and all other actvities compensated by the non-Federal entity; e) Support for the distribution of the employee's salary or wages amount specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: District employees whose time was being charged to the grants, who were working both 100% and less than 100% of the time in the federal award program, were required to complete semi-annual or monthly certifications of the percentage of time they worked in each federal award program however, they were not completed timely and not completed by all employees whose time was charged to the gratns. In one instance, an employee's time was charged to the grant that did not work in the gratn. Cause: The School District did not have adequate internal controls in place to ensure that the semi annual or monthly certifications were being completed by each employee working in the federal award programs timely. Effect: Without adequate internal contyrols over the employee's time being charged to the grant and the certification requirement, the School District cannot ensure that the federal funds are paid in accordance with allowable costs and the time worked in the grant. Additionally, they cannot easily monitor the amount of funds that can be charged to the grant for salaries and benefits. Payments that do not agree with the time worked are unallowable and subject to recovery by the grantor. Indentification of a Repeat Finding: This is a repeat finding for IDEA, Section 611 (84.027) and Section 619 (84.173), from the immediate previous audit, 2023-001. Questioned Costs: The employee's certifications in questions were reviewed and after reviewing the allocation of each employee's time it was determined that the time being charged to the gratn was appropriate. Additionally, for the one employee charged to the grant in error, we reviewed documentation for an employee who workied in the grant but shose time was not charged to the grant and determined that there were no questioned costs. Recommendation: We recommend that the District have propert internal controls in place to ensure that the employees working in the grants are certifying their actual percent of time and effort that is being spent working in the federal award program and completed timely. . Monthly certifications should be completed if less than 100% of time is being worked in the federal award program or semiannually if 100% of time is being spent. Internal controls should also be in place to ensure that only those employees who are working in the grant are being charged to the grant. Management Response: The District agrees with the audit finding and will implement adequate checks and balances to ensure that this problem does not recur. Please refer to the corrective action plan.
A. Finding on Internal Control over Compliance Finding Reference: 2024-001 Federal Agency: U.S. Dept of Education Federal program: IDEA - Part B, Section 611 (84.027) IDEA- Part B, Section 619 (84.173), Title I, Part A (84.010) Compliance Requirement: Activities Allowed or Unallowed Type of Finding: a.) Significant Deficiencies in Internal Control Over Compliance b.) Compliance Finding Criteria: According to 2 CFR, Part 200.430(i)(l) of the Office of Management and Budget's Uniform Grant Guidance, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed, which must, amoung other things: a) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; b) Be incorporated into the official records of the non-Federal entity; c) reasonably reflect the total activity for which the employee is compensated by the non-Federal entity; d) Encompass both federally assisted and all other actvities compensated by the non-Federal entity; e) Support for the distribution of the employee's salary or wages amount specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: District employees whose time was being charged to the grants, who were working both 100% and less than 100% of the time in the federal award program, were required to complete semi-annual or monthly certifications of the percentage of time they worked in each federal award program however, they were not completed timely and not completed by all employees whose time was charged to the gratns. In one instance, an employee's time was charged to the grant that did not work in the gratn. Cause: The School District did not have adequate internal controls in place to ensure that the semi annual or monthly certifications were being completed by each employee working in the federal award programs timely. Effect: Without adequate internal contyrols over the employee's time being charged to the grant and the certification requirement, the School District cannot ensure that the federal funds are paid in accordance with allowable costs and the time worked in the grant. Additionally, they cannot easily monitor the amount of funds that can be charged to the grant for salaries and benefits. Payments that do not agree with the time worked are unallowable and subject to recovery by the grantor. Indentification of a Repeat Finding: This is a repeat finding for IDEA, Section 611 (84.027) and Section 619 (84.173), from the immediate previous audit, 2023-001. Questioned Costs: The employee's certifications in questions were reviewed and after reviewing the allocation of each employee's time it was determined that the time being charged to the gratn was appropriate. Additionally, for the one employee charged to the grant in error, we reviewed documentation for an employee who workied in the grant but shose time was not charged to the grant and determined that there were no questioned costs. Recommendation: We recommend that the District have propert internal controls in place to ensure that the employees working in the grants are certifying their actual percent of time and effort that is being spent working in the federal award program and completed timely. . Monthly certifications should be completed if less than 100% of time is being worked in the federal award program or semiannually if 100% of time is being spent. Internal controls should also be in place to ensure that only those employees who are working in the grant are being charged to the grant. Management Response: The District agrees with the audit finding and will implement adequate checks and balances to ensure that this problem does not recur. Please refer to the corrective action plan.
A. Finding on Internal Control over Compliance Finding Reference: 2024-001 Federal Agency: U.S. Dept of Education Federal program: IDEA - Part B, Section 611 (84.027) IDEA- Part B, Section 619 (84.173), Title I, Part A (84.010) Compliance Requirement: Activities Allowed or Unallowed Type of Finding: a.) Significant Deficiencies in Internal Control Over Compliance b.) Compliance Finding Criteria: According to 2 CFR, Part 200.430(i)(l) of the Office of Management and Budget's Uniform Grant Guidance, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed, which must, amoung other things: a) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; b) Be incorporated into the official records of the non-Federal entity; c) reasonably reflect the total activity for which the employee is compensated by the non-Federal entity; d) Encompass both federally assisted and all other actvities compensated by the non-Federal entity; e) Support for the distribution of the employee's salary or wages amount specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: District employees whose time was being charged to the grants, who were working both 100% and less than 100% of the time in the federal award program, were required to complete semi-annual or monthly certifications of the percentage of time they worked in each federal award program however, they were not completed timely and not completed by all employees whose time was charged to the gratns. In one instance, an employee's time was charged to the grant that did not work in the gratn. Cause: The School District did not have adequate internal controls in place to ensure that the semi annual or monthly certifications were being completed by each employee working in the federal award programs timely. Effect: Without adequate internal contyrols over the employee's time being charged to the grant and the certification requirement, the School District cannot ensure that the federal funds are paid in accordance with allowable costs and the time worked in the grant. Additionally, they cannot easily monitor the amount of funds that can be charged to the grant for salaries and benefits. Payments that do not agree with the time worked are unallowable and subject to recovery by the grantor. Indentification of a Repeat Finding: This is a repeat finding for IDEA, Section 611 (84.027) and Section 619 (84.173), from the immediate previous audit, 2023-001. Questioned Costs: The employee's certifications in questions were reviewed and after reviewing the allocation of each employee's time it was determined that the time being charged to the gratn was appropriate. Additionally, for the one employee charged to the grant in error, we reviewed documentation for an employee who workied in the grant but shose time was not charged to the grant and determined that there were no questioned costs. Recommendation: We recommend that the District have propert internal controls in place to ensure that the employees working in the grants are certifying their actual percent of time and effort that is being spent working in the federal award program and completed timely. . Monthly certifications should be completed if less than 100% of time is being worked in the federal award program or semiannually if 100% of time is being spent. Internal controls should also be in place to ensure that only those employees who are working in the grant are being charged to the grant. Management Response: The District agrees with the audit finding and will implement adequate checks and balances to ensure that this problem does not recur. Please refer to the corrective action plan.
Material Weakness in Internal Controls over Compliance (Allowable Costs/Cost Principles), and Noncompliance with Laws and Regulations. Program Impacted: 84.010 – Title I, Part A. Criteria: 2 CFR 200.430(i) requires that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Among other requirements identified in this section, these records must (i) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and (v) comply with the established accounting policies and practices of the District. Condition: The District did not maintain adequate controls over time and effort reporting to substantiate salaries and wages charged to the Title I, Part A grant. Cause: The District’s oversight of salaries and wages charged to the Title I, Part A grant was insufficient. Effect: The District was unable to support the accuracy of salaries and wages charged to the Title I, Part A grant. Questioned Costs: The District adjusted unsupported charges from the grant via the final request for reimbursement for the fiscal year expenditures. No questioned costs after adjustments. Context: The District utilized Personnel Activity Reports (PARs) for split-funded personnel as the control over salaries and wages charged to the Title I, Part A grant. The PARs identify the employee and total hours spent on grant-funded activities, supporting the rate at which they are to be charged during the specified period. During our review of salaries and wages charged to the grant during the audit period, we noted instances of one individual being charged at rates in excess of those specified on the associated PAR. Recommendation: We recommend that the District adhere to documented time and effort reporting procedures and maintain effective internal controls that ensure salaries and wages are allocated based on records that accurately reflect the work performed. View of Responsible Officials: The District agrees with the finding and will adhere to documented time and effort reporting procedures to ensure that salaries and wages allocated to federal awards are accurate and adequately supported.
Significant Deficiency 2024-004 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) – 93.323 Activities Allowed or Unallowed and Allowable Costs and Cost Principles Criteria or specific requirement In accordance with 2 CFR 200.430, payroll charges should be supported by proper documentation that reflects the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on a Federal award and non-Federal award. In addition, in order to ensure that employees are paid the correct amount and that no conflict of interest may occur, internal controls should be put in place to ensure that all wage rates paid have been approved by the Board. Condition Three employees were paid an additional amount using program funding in order to reflect the administrative burden associated with running the program for three years. For two of the employees, no personnel activity reports or other time records could be provided to support those costs. For the third employee, a monthly log of hours worked on grant activities was provided. However, it only showed the total hours for that month and did not break them out by date of occurrence. Additionally, no supervisor review or other control over that log occurred. Lastly, the employees’ contracts were not amended and approved by the Board to reflect these additional amounts. Context We determined, through testing of program expenditures, that $16,162 was paid in gross wages and taxes for the three employees. Cause District employees do not have a significant amount of experience with large federal programs, and they were not aware of the compliance requirements. Effect Proper records were not maintained to support program expenditures. Recommendation Employees with grant administration responsibilities should undergo training to better their understanding of the compliance requirements that accompany Federal programs. Additionally, controls should be implemented to ensure that all required records are prepared, as well as to ensure that the Board approves all wage rates. Views of responsible officials See corrective action plan.
2024-002 – Significant Deficiency in Internal Control over Major Federal Program and Noncompliance – Documentation of Employee Time and Effort. Career and Technical Education – Basic Grants to the States, ALN # 84.048 and 84.048A, Award Numbers 233480 231400, 233480 231405, 233480 231410 and 243520 24124 Federal Agency: U.S. Department of Education Criteria – Title 2 CFR 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. It is the School District’s procedure to utilize semi-annual certifications for all employees paid through federal funds. Condition- The School District did not sufficiently document its employees’ actual time spent on federal programs by completing semi-annual certifications or recording their time accurately on their timesheets. Except for the administration, the employees were hired as full-time employees specifically for the Career and Technical Education grant, and although their time was accurately calculated and posted to the grant in their payroll system, the timesheets were not accurate, and the semi-annual certifications were not completed. Incorrect timesheets were noted for six of the twenty-five employees tested and missing semi-annual certification were missing for twenty-five of the twenty-five employees tested. Questioned Costs – None, the employees time was accurately calculated and recorded to the grant in the payroll system. Cause and Effect – The School District’s Career and Technical Education Program Director fell ill during the school year. The Associate Superintendent for Business and Operations stepped up to run the program in addition to her regular duties. The School District did not follow the Board Policy regarding “Time and Effort Reporting”. It appears staffing issues led to a lack of internal controls to identify and correct these errors and ensure complete compliance. Recommendation – We recommend the School District directs personnel to oversee the compliance of the Career and Technical Education grants and can verify employees are completing the “Time and Effort” reporting as required by the grant and the School Districts policy of same – annual certification for all employees paid through federal grants. View of Responsible Officials – The School District agrees with our finding and recommendation. Planned Corrective Actions – See corrective action plan, annexed.
2024-002 – Significant Deficiency in Internal Control over Major Federal Program and Noncompliance – Documentation of Employee Time and Effort. Career and Technical Education – Basic Grants to the States, ALN # 84.048 and 84.048A, Award Numbers 233480 231400, 233480 231405, 233480 231410 and 243520 24124 Federal Agency: U.S. Department of Education Criteria – Title 2 CFR 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. It is the School District’s procedure to utilize semi-annual certifications for all employees paid through federal funds. Condition- The School District did not sufficiently document its employees’ actual time spent on federal programs by completing semi-annual certifications or recording their time accurately on their timesheets. Except for the administration, the employees were hired as full-time employees specifically for the Career and Technical Education grant, and although their time was accurately calculated and posted to the grant in their payroll system, the timesheets were not accurate, and the semi-annual certifications were not completed. Incorrect timesheets were noted for six of the twenty-five employees tested and missing semi-annual certification were missing for twenty-five of the twenty-five employees tested. Questioned Costs – None, the employees time was accurately calculated and recorded to the grant in the payroll system. Cause and Effect – The School District’s Career and Technical Education Program Director fell ill during the school year. The Associate Superintendent for Business and Operations stepped up to run the program in addition to her regular duties. The School District did not follow the Board Policy regarding “Time and Effort Reporting”. It appears staffing issues led to a lack of internal controls to identify and correct these errors and ensure complete compliance. Recommendation – We recommend the School District directs personnel to oversee the compliance of the Career and Technical Education grants and can verify employees are completing the “Time and Effort” reporting as required by the grant and the School Districts policy of same – annual certification for all employees paid through federal grants. View of Responsible Officials – The School District agrees with our finding and recommendation. Planned Corrective Actions – See corrective action plan, annexed.
2024-002 – Significant Deficiency in Internal Control over Major Federal Program and Noncompliance – Documentation of Employee Time and Effort. Career and Technical Education – Basic Grants to the States, ALN # 84.048 and 84.048A, Award Numbers 233480 231400, 233480 231405, 233480 231410 and 243520 24124 Federal Agency: U.S. Department of Education Criteria – Title 2 CFR 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. It is the School District’s procedure to utilize semi-annual certifications for all employees paid through federal funds. Condition- The School District did not sufficiently document its employees’ actual time spent on federal programs by completing semi-annual certifications or recording their time accurately on their timesheets. Except for the administration, the employees were hired as full-time employees specifically for the Career and Technical Education grant, and although their time was accurately calculated and posted to the grant in their payroll system, the timesheets were not accurate, and the semi-annual certifications were not completed. Incorrect timesheets were noted for six of the twenty-five employees tested and missing semi-annual certification were missing for twenty-five of the twenty-five employees tested. Questioned Costs – None, the employees time was accurately calculated and recorded to the grant in the payroll system. Cause and Effect – The School District’s Career and Technical Education Program Director fell ill during the school year. The Associate Superintendent for Business and Operations stepped up to run the program in addition to her regular duties. The School District did not follow the Board Policy regarding “Time and Effort Reporting”. It appears staffing issues led to a lack of internal controls to identify and correct these errors and ensure complete compliance. Recommendation – We recommend the School District directs personnel to oversee the compliance of the Career and Technical Education grants and can verify employees are completing the “Time and Effort” reporting as required by the grant and the School Districts policy of same – annual certification for all employees paid through federal grants. View of Responsible Officials – The School District agrees with our finding and recommendation. Planned Corrective Actions – See corrective action plan, annexed.
2024-002 – Significant Deficiency in Internal Control over Major Federal Program and Noncompliance – Documentation of Employee Time and Effort. Career and Technical Education – Basic Grants to the States, ALN # 84.048 and 84.048A, Award Numbers 233480 231400, 233480 231405, 233480 231410 and 243520 24124 Federal Agency: U.S. Department of Education Criteria – Title 2 CFR 200.430 states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. It is the School District’s procedure to utilize semi-annual certifications for all employees paid through federal funds. Condition- The School District did not sufficiently document its employees’ actual time spent on federal programs by completing semi-annual certifications or recording their time accurately on their timesheets. Except for the administration, the employees were hired as full-time employees specifically for the Career and Technical Education grant, and although their time was accurately calculated and posted to the grant in their payroll system, the timesheets were not accurate, and the semi-annual certifications were not completed. Incorrect timesheets were noted for six of the twenty-five employees tested and missing semi-annual certification were missing for twenty-five of the twenty-five employees tested. Questioned Costs – None, the employees time was accurately calculated and recorded to the grant in the payroll system. Cause and Effect – The School District’s Career and Technical Education Program Director fell ill during the school year. The Associate Superintendent for Business and Operations stepped up to run the program in addition to her regular duties. The School District did not follow the Board Policy regarding “Time and Effort Reporting”. It appears staffing issues led to a lack of internal controls to identify and correct these errors and ensure complete compliance. Recommendation – We recommend the School District directs personnel to oversee the compliance of the Career and Technical Education grants and can verify employees are completing the “Time and Effort” reporting as required by the grant and the School Districts policy of same – annual certification for all employees paid through federal grants. View of Responsible Officials – The School District agrees with our finding and recommendation. Planned Corrective Actions – See corrective action plan, annexed.
Federal Agency: U.S. Department of Education passed through the State of Alaska, Department of Education and Early Development (DEED) Federal Program(s): COVID-19 CRRSA ACT: ESSER II / ARP ACT: ESSER III (ESSER) and Title I-A Assistance Listing Number(s):84.425 U and D and 84.010A Award Number(s): Federal award numbers: S425U210020, S425D210020 (ESSER), S010A230002, and S010A230002 (Title I-A), Pass through entity award numbers: ER 24.YFSD.01 (ESSER), IP 24.YFSD.01, and SI 24.YFSD.01 (Title I-A). Award Year(s): 2024 Type of Finding: Significant deficiency in internal control over compliance. Criteria: Management is responsible for designing, implementing and maintaining internal controls relevant to ensuring that transactions charged to programs follow proper internal control processes (2 CFR Part 200 Subpart E § 200.400 (d)). Further, Uniform Guidance Requirements, which also apply to expenditures of ESSER funds, dictate the funding recipient is required to follow document personnel costs in accordance with 2 CFR Section 200.430 (i). The District is required to maintain time distribution records for employees funded under Federal Programs. Condition and Context: We tested a sample of fifteen (15) payroll transactions for ESSER and seven (7) payroll transactions for Title I-A. We were unable to verify the funding allocation for eleven (11) transactions for the ESSER funding and four (4) transactions for the Title I-A funding. The payroll expenditures charged to these programs were recorded using journal entries and lacked documentation of time and effort. The employee positions were not considered unallowable under the programs. Cause: Lack of internal controls over payroll expenditure allocation. Effect: The lack of supporting documentation indicating the payroll expenditure allocation allows for the potential of payroll expenditures to be incorrectly charge to unallowable funding sources. Repeat Finding: This is not a repeat finding, however, due to the number of exceptions identified, we believe this to be a systemic issue. Questioned Costs: None reported. Recommendation: We recommend that management ensures employee personnel action forms are updated to reflect the correct fund allocations for payroll costs to ensure employees time is appropriately coded. Additionally, if charged to federal grant sources that time and effort be adequately tracked and documented. Management Response: Management agrees with this finding, see Corrective Action Plan.
Federal Agency: U.S. Department of Education passed through the State of Alaska, Department of Education and Early Development (DEED) Federal Program(s): COVID-19 CRRSA ACT: ESSER II / ARP ACT: ESSER III (ESSER) and Title I-A Assistance Listing Number(s):84.425 U and D and 84.010A Award Number(s): Federal award numbers: S425U210020, S425D210020 (ESSER), S010A230002, and S010A230002 (Title I-A), Pass through entity award numbers: ER 24.YFSD.01 (ESSER), IP 24.YFSD.01, and SI 24.YFSD.01 (Title I-A). Award Year(s): 2024 Type of Finding: Significant deficiency in internal control over compliance. Criteria: Management is responsible for designing, implementing and maintaining internal controls relevant to ensuring that transactions charged to programs follow proper internal control processes (2 CFR Part 200 Subpart E § 200.400 (d)). Further, Uniform Guidance Requirements, which also apply to expenditures of ESSER funds, dictate the funding recipient is required to follow document personnel costs in accordance with 2 CFR Section 200.430 (i). The District is required to maintain time distribution records for employees funded under Federal Programs. Condition and Context: We tested a sample of fifteen (15) payroll transactions for ESSER and seven (7) payroll transactions for Title I-A. We were unable to verify the funding allocation for eleven (11) transactions for the ESSER funding and four (4) transactions for the Title I-A funding. The payroll expenditures charged to these programs were recorded using journal entries and lacked documentation of time and effort. The employee positions were not considered unallowable under the programs. Cause: Lack of internal controls over payroll expenditure allocation. Effect: The lack of supporting documentation indicating the payroll expenditure allocation allows for the potential of payroll expenditures to be incorrectly charge to unallowable funding sources. Repeat Finding: This is not a repeat finding, however, due to the number of exceptions identified, we believe this to be a systemic issue. Questioned Costs: None reported. Recommendation: We recommend that management ensures employee personnel action forms are updated to reflect the correct fund allocations for payroll costs to ensure employees time is appropriately coded. Additionally, if charged to federal grant sources that time and effort be adequately tracked and documented. Management Response: Management agrees with this finding, see Corrective Action Plan.
Federal Agency: U.S. Department of Education passed through the State of Alaska, Department of Education and Early Development (DEED) Federal Program(s): COVID-19 CRRSA ACT: ESSER II / ARP ACT: ESSER III (ESSER) and Title I-A Assistance Listing Number(s):84.425 U and D and 84.010A Award Number(s): Federal award numbers: S425U210020, S425D210020 (ESSER), S010A230002, and S010A230002 (Title I-A), Pass through entity award numbers: ER 24.YFSD.01 (ESSER), IP 24.YFSD.01, and SI 24.YFSD.01 (Title I-A). Award Year(s): 2024 Type of Finding: Significant deficiency in internal control over compliance. Criteria: Management is responsible for designing, implementing and maintaining internal controls relevant to ensuring that transactions charged to programs follow proper internal control processes (2 CFR Part 200 Subpart E § 200.400 (d)). Further, Uniform Guidance Requirements, which also apply to expenditures of ESSER funds, dictate the funding recipient is required to follow document personnel costs in accordance with 2 CFR Section 200.430 (i). The District is required to maintain time distribution records for employees funded under Federal Programs. Condition and Context: We tested a sample of fifteen (15) payroll transactions for ESSER and seven (7) payroll transactions for Title I-A. We were unable to verify the funding allocation for eleven (11) transactions for the ESSER funding and four (4) transactions for the Title I-A funding. The payroll expenditures charged to these programs were recorded using journal entries and lacked documentation of time and effort. The employee positions were not considered unallowable under the programs. Cause: Lack of internal controls over payroll expenditure allocation. Effect: The lack of supporting documentation indicating the payroll expenditure allocation allows for the potential of payroll expenditures to be incorrectly charge to unallowable funding sources. Repeat Finding: This is not a repeat finding, however, due to the number of exceptions identified, we believe this to be a systemic issue. Questioned Costs: None reported. Recommendation: We recommend that management ensures employee personnel action forms are updated to reflect the correct fund allocations for payroll costs to ensure employees time is appropriately coded. Additionally, if charged to federal grant sources that time and effort be adequately tracked and documented. Management Response: Management agrees with this finding, see Corrective Action Plan.