Finding 1173473 (2025-002)

CRITERIA - The District employees are required to document their time and effort working on federal programs. Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires charges for salaries and benefits to be supported by proper documentation to ensure that charges are accurate, allowable, and properly allocated. CONDITION - During the testing of payroll charged to the Title I program, it was noted that time and effort certifications were not completed or did not contain the proper approvals. QUESTIONED COSTS - None CONTEXT - Exceptions were noted in two of the nine employees tested. EFFECT - Unallowable/unapproved expenditures could be charged to the program. CAUSE - Lack of oversight over the program. RECOMMENDATION - The District should take steps to ensure its internal control procedures are being followed at all times. MANAGEMENT'S RESPONSE - Management agrees with the finding.