Finding Text
2023-003 Allowable Costs/Cost Principles
Federal Program Information
Funding Agency: U.S. Department of Education
Title: Title I Grants to Local Educational Agencies
AL Number: 84.010
Criteria
In accordance with 2 CFR Section 200.430(g)(1)(vi), the District must document employee
time and effort spent in the Title I program, if under 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 allocated using different allocation bases; or an
unallowable activity and a direct or indirect cost activity. Furthermore, a system of internal
controls would have an entity file all approved wages in the employee personal file.
Condition
The District was missing documentation to support time and effort of faculty members who
had wages less than 100% being charged to the Title I program. Also, we noted during
testing that 1 employee of the 11 hourly employees tested had the timecard not calculated
correctly and 7 time documents out of 48 tested did not have the proper approval.
Questioned Costs
None
Context
The District had recorded partial or entire salaries of 132 employees to the program. Of this
listing of employees, we tested 11.
Effect
Expenditures improperly or inaccurately being charged to the program.
Cause
Management oversight.
Recommendation
We recommend the District require all faculty in the Title I program complete time and effort
reports. We also recommend that the District calculates timecards to be reviewed before
payroll is processed. We also recommend the District implement a policy that all timecards
submitted are reviewed and approved by employee’s supervisor.
Repeat Finding
This is a repeat finding of 2022-005.
Views of Responsible Officials
See corrective action plan.