Finding Text
Inadequate documentation over time and effort Condition: The District was unable to provide appropriate documentation under allowable cost/cost principles regarding time-and-effort requirements (employee activity reproting). Criteria: Federal guidance requires the District to appropriately document employee's activites under Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 C.F.R. 200.430 (i) and 200.302(b)(3). Cause: The District had new administrative staff in the position during the fiscal year that were unaware of the requirement to document the time through records delineating time spent by staff between federal and state activities. Effect: The District was unable to provide documentation for all wages and benefist charged to the program other than to utilize job descriptions and budgets. Recommendation: The District should develop appropriate payroll reporting and time-and-effort documenation to support the charges.