Finding Text
2024-003 Allowable Costs
Federal agency: U.S Department of Education & Department of Health and Human Services
Federal program title: Career and Technical Education - Basic Grant to States & Child Care and Development Block Grant
Assistant Listing Number: 84.048 & 93.575
Federal Award Identification Number: V048A220030-2024 and 2101ILccc5-2024
Award Period: July 1, 2023 to June 30, 2024
Type of Finding:
Compliance, Other Matters
Material Weakness in Internal Control over Compliance
Criteria or specific requirement: Per 2 CFR 200.430(g)(1) states charges to Federal awards for salaries and wages must be based
on records that accurately reflect the work performed. These records must be supported by a system of internal control that provides
reasonable assurance that the charges are accurate, allowable, and properly allocated.
Per 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to
reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: The College did not have proper documentation of Time and Effort reporting.
Context: During our testing, we identified that time and effort reports were not documented properly to track hours worked on federal
grant and did not have documentation of formal review.
Questioned costs: None.
Cause: The College did not have proper procedures in place to track time and effort for personnel on federal grants.
Effect: The College could potentially expense incorrect amount to federal grants.
Repeat Finding: No.
Recommendation: We recommend the College review policies and procedures to ensure all personnel on federal grants have
documented time and effort reports as stated in federal regulations.
Views of responsible officials: Management agrees with the finding.