Finding Text
Criteria: For employees whose time is coded to multiple cost centers, time and effort documentation is essential to support the amount of time charged to each program. That documentation should be approved by the employee's supervisor. Condition: We found that time sheets supporting the amount of time charged to the grant program contained no evidence of supervisory approval. Questioned Costs: None. Context: Total salaries of the program were $167,490 for the year ended June 30, 2025. The portion of these salaries paid to employees working for multiple costs centers is not known. Effect: Increses the risk that inappropriate time charges could be applied to the grant program resulting in overcharging the grant for costs incurred. Our test was a statistical sample of 40 expenditures and 14 did not have supervisory approval. Cause: The District was not aware that approval needed to be documented on these timesheets. Recommendation: We recommend that the Superintendent approves all timesheets and the approval is documented and maintained. Management's Response: The Superintendent will begin to document his approval for all timesheets.