Finding 11975 (2023-002)

Finding 2023-002 – Activities Allowed or Unallowed, Allowable Cost Principles 84.027/84.173 – Special Education Cluster (IDEA) Type of Finding – Compliance Finding and Significant Deficiency in Internal Control over Compliance Criteria For federally funded employees, twice a year employees and supervisors sign a Time & Effort Certification to certify that they are a grant-funded employee. Condition There was one instance where an employee that was paid with IDEA B (Special Education Cluster) funds, but did not have a signed Time & Effort Certification indicating time spent on the grant prior to termination on 8/19/2022. Cause The employee’s termination was prior to the semi-annual process of having employees sign the Time & Effort Certification forms. Effect Because the employee’s termination was prior to the semi-annual process, the form was not signed prior to the employee leaving. Recommendation We recommend that management implement controls to ensure that all grant-funded employees that are terminated have a signed Time & Effort Certification form at the time of termination. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and recommendation.