Finding Text
Federal Program Information
Funding Agency: U.S. Department of Education
Title: Title I Grants to Local Educational Agencies
CFDA Number: 84.010
Criteria
The District must document employee time and effort spent in the Title I program, if under
100% time spent in the Title I program. A system of good internal controls would have an
entity to file all approved wages in the employee personal file.
Condition
District was missing documentation to support time and effort of faculty member’s wages
being charged to the Title I program. We also noted that the supporting documentation for
the hourly rate of 8 employees in our test of 19 employees was missing.
Questioned Costs
Undeterminable.
Context
All faculty members were tested. Out of the nineteen (19) faculty members tested, two (2) of
the faculty members did not have the necessary documentation on file. Also, we noted 8 of
these 19 employees did not have proper support for the wages they were paid.
Effect
Expenditures improperly or inaccurately being charged to the program and employees may
not be compensated the correct amount.
Cause
The District could not provide support for the compliance requirement being tested for 2
employees who do not work in Title I 100% of the time. The District also could not provide
wage support for 8 out of 19 employees.
Recommendation
We recommend the District require all faculty in the Title I program complete time and effort
reports, annually. We also recommend that the District put a copy of the approved wages in
each personal file so they have a record of what each employee will be paid.
Repeat Finding
This is a repeat finding of 2020-004.
Views of Responsible Officials
See corrective action plan.