Finding Text
SA-2025-01 FEDERAL AWARD PROGRAM: 84.010 Title I SPECIFIC REQUIREMENT: Employees funded with Title I grant funds should document their time worked for the grant in line with time and effort requirements of the grant. CONDITION: During our testing of Title I, we noted that the District did not document time and effort for seven instances out of our sample. QUESTIONED COSTS: None noted CONTEXT: The finding is limited to the expenditures described in the condition. EFFECT: The District was not in compliance with federal government regulations regarding Title I time and effort for employees. CAUSE: The District did not consistently meet Title I time and effort documentation requirements for certain employees during the audit period. This occurred due to staffing changes and turnover within the federal grant which resulted in retro pay and funding corrections, which resulted in inconsistent time and effort documentation. In addition, there was a lack of centralized oversight to ensure that time and effort records were completed timely and retained in accordance with federal requirements. RECOMMENDATION: We recommend the District review federal regulations upon hiring and running payroll for Title I employees to ensure that they have proper documentation to be in compliance with the regulations. VIEWS OF RESPONSIBLE OFFICIALS: The District has taken steps to strengthen compliance with Title I time and effort requirements. Management is currently reviewing current staffing assignments and identifying which positions require time and effort documentation based on funding sources to confirm accurate future reporting. Clear written procedures are being updated to include identifying this gap in required documentation. Responsibility for monitoring compliance has been assigned to designated staff within the business office, and periodic reviews will be conducted to ensure completeness and accuracy. Training will be provided to applicable employees and supervisors to reinforce federal requirements and expectations.