Finding Text
Criteria: For employees that allocate time to multiple cost centers, time and effort documentation is essential to support the amounts of time charged to each program. That documentation should be approved by the employee's supervisor. Condition: We found that time sheets supporting the amount of time charged to the grant program contained no evidence of supervisory approval. Questioned Costs: None. Context: Total salaries charged to Title I were $509,091 for the year ended June 30, 2025. Effect: Increases the risk that inappropriate time charges could be applied to the grant program resulting in overcharging the grant for costs incurred. Our test was a statistical sample of 60 expenditures and 33 did not have supervisory approval. Cause: The District was not aware that approval needed to be documented on these timesheets. Recommendation: We recommend that the Superintendent approves all timesheets and the approval is documented and maintained. Management's Response: The Superintendent will begin to document his approval for all timesheets.