Finding Text
Criteria: 2 CFR 200.430 requires that costs of compensation be reasonable and properly supported to ensure charges are accurate, allowable, and properly allocated. Condition: During testing, it was noted that the Board was unable to provide a periodic certification for 11 employees who were paid under the Elementary and Secondary School Emergency Program (ESSER) - a subprogram of the Education Stabilization Fund (ESF). Cause: Documentation was not available to current management. Prior management was not available for inquiry. Effect: Costs for employees paid with ESSER funds is not able to be substantiated. Questioned Costs: $150,091 which includes known costs of $110,809 and likely questioned costs of $39,282. Recommendation: Management should implement a process and appropriate controls to ensure costs charged to federal awards are substantiated, accurate, allowable, and properly allocated and documentation of such is properly maintained. View of Responsible Officials: The Board concurs with this finding and has taken steps towards the reassessment of controls and will review these accounts and implement controls to ensure timely signatures on award certifications.