Finding 1098900 (2024-004)

Federal Program Affected: SPED Cluster, ALN #84.027 and #84.173 Compliance Requirement: Activities Allowed/Allowable Costs Questioned Costs: None Condition and Cause: During our testing of payroll transactions, we noted two instances in which time-certification percentages did not agree to the amount charged to the grant. However, we were able to verify the employee was properly charged to the grant. Criteria and Effect: Uniform Guidance requires adequate documentation, including support for all time charged to federal grants. Incorrect documentation may result in noncompliance. Repeat Finding from Prior Year: No. Recommendation: We recommend the District ensure time-certifications are reviewed for accuracy and the general ledger coding is consistent with the certifications. Response/Corrective Action Plan: Management is in agreement with the finding. See Corrective Action Plan.