Finding Text
CONDITION: For the District’s Title I grants, the District did not properly obtain semi-annual certifications or personnel activity reports supporting the time and effort of 8 transactions (5 employees) that worked on this federal program. CRITERIA: The District was not fully complying with the Office of Management and Budget (“OMB”) and the South Carolina State Department of Education’s (“SDE”) requirements for proper support for federal salaries and wages for this program. CONTEXT, CAUSE, AND EFFECT: Where employees are expected to work solely on a single federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications. These certifications are to be prepared at least semi-annually and will be signed by the employee or the supervisory official having first-hand knowledge of the work performed by the employee. Where employees work on multiple activities or cost objectives, a distribution of their salaries or wages will be supported by personnel activity reports. The District had reasonable supporting documentation for the payroll charged to this program, but inadvertently did not complete the time and effort documents as required by the SDE. RECOMMENDATION: The District is implementing procedures to ensure compliance with OMB and SDE requirements and to ensure time and effort documents are obtained for all Title I employees. RESPONSE: The District agrees with this finding and will adhere to the corrective action plan beginning on page 123 in this audit report.