Finding Text
Criteria: Semi-annual certifications are required for Title I personnel whose compensation is funded solely from the Title I grant. Additionally, time and effort documentation is required for Title I personnel whose time is charged in part to Title I and in part to other revenue sources (split-funded staff). Condition: During our testing, we noted that four employees could not substantiate time charged to Title I for 11 pay periods. In addition, we noted one employee that could not substantiate all time charged to Title I. Questioned Costs: While testing payroll expenditures, we noted thirteen of forty pay checks were supporting documentation for five employees was incomplete resulting in known questioned costs of $12,141.77. Projected to the population as a whole, questioned costs are estimated to be approximately $68,075.92. Context: Total salaries charged to Title I were $167,490 for the year ended June 30, 2025. Effect: The District was not in compliance with the Federal requirement. Cause: The District was unaware that semi-annual certifications, time and effort logs, or a substitute system for time-and-effort reporting needed to be documented for employees working on multiple cost objects. Recommendation: We recommend that the District complete the required semi-annual certifications or time and effort logs for each employee who has time allocated to the grant. Management's Response: The District will begin completing the necessary semi-annual certifications of time and effort distribution records.