Finding Text
FIVE DIGIT CODE AB 3627 FINDING TYPE 50000 Federal Compliance FINDING #2022-002: FEDERAL COMPLIANCE ? TIME REPORTING (50000) AL Number and Title: 84.010 ? Title I, Part A Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi-funded positions by the time spent on each program and to semi-annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: ? Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; ? Be incorporated into the official records of the non-Federal entity ? Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities ? Encompass both federally assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-Federal entity's written policy; ? Comply with the established accounting policies and practices of the non-Federal entity ? Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. ? Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes. Condition: The District did not have any time certifications on file for the 2021-22 year for Title I, Part A. The District needs to have time and effort documentation supported by the criteria listed above. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we did not find any questionable costs. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District prepare time certifications semi-annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: See Corrective Action Plan beginning on page 103.