Finding Text
Criteria or specific requirement: Title 2, Code of Federal Regulations (CFR), Part 200.430(g) requires that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. This includes time and effort documentation that is supported by a system of internal controls and, for employees working on a single federal program, certifications that are prepared at least semi‑annually and signed by the employee or a supervisory official with first‑hand knowledge of the work performed. Condition: The District did not complete time and effort certifications for the teachers whose salaries and benefits were charged to the grant during the year. Questioned costs: None Context: There were no formal procedures in place surrounding time and effort certifications for teachers under the ESSER grant. Cause: The District did not have formal procedures in place to ensure time and effort certifications were completed for all teachers charged to the ESSER grant. Effect: Without properly signed time and effort certifications, the District cannot adequately support that salary and benefit costs charged to federal programs are allowable and accurately allocated. Repeat Finding: No Recommendation: We recommend the District implement written procedures that require timely preparation and retention of documentation supporting the work performed and allocation methodology and supervisory review/approval consistent with the District's policies. Views of responsible officials: [There is no disagreement with the audit finding.] Action taken in response to finding: The district will ensure we are completing time and effort logs for staff who are federally funded. Name of the contact person responsible for corrective action: Stacy Rodriguez Director of Finance Planned completion date for corrective action plan: September 2025