Finding 30591 (2022-001)

2022-001 - Allowable Costs/Cost Principles Federal Program Information: Department of Education: ALN - 84.425D - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1(vii) Condition: During audit procedures, it was identified that the School Department certifications for time and effort records were missing or incomplete. Cause: The School Department does not have the necessary internal controls over compliance. Effect: The School Department is not obtaining the required employee certifications that 100% of their time was spent on the grant cost objective ensuring that charges to the program reflect an accurate account of the employee?s time and effort devoted to the program. Identification of Questioned Costs: None identified. Context: The School Department does not collect time certifications for the employees that were paid with the federal funds. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the School Department implement internal control processes and procedures to ensure that time certifications are completed at the period end to ensure charges reflect an accurate account of the employee?s time devoted to the program. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the School Department.