FAC Explorer

Finding 34052 (2022-001)

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Requirement
AB
Questioned Costs
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Year
2022
Accepted
2023-03-30
Audit: 28926
Organization: Hillsboro-Deering Cooperative School District (NH)
Auditor: Roberts & Greene PLLC

AI Summary

  • Core Issue: The School District failed to maintain proper time and effort records for employees funded by ESSER federal grants.
  • Impacted Requirements: Timesheets lacked necessary certification and dating, violating federal regulations (2 CFR 200.430(i)(1)(vii)).
  • Recommended Follow-Up: Ensure all timesheets include employee data, clearly separate federal and non-federal time, and have a signed certification statement.

Finding Text

Criteria: Per federal regulations 2 CFR section 200.430(i)(1)(vii), the School District must maintain time and effort distribution records for an employee who works, all or in part, under federal grants. Condition: The School District did not maintain proper time and effort records for employees who were partially funded with ESSER federal funds. Timesheets did not contain a certification clause that the information submitted accurately reflects the time and effort distribution, and the timesheet was not dated by the employee and/or supervisor. Cause: The School District was not aware of the required detail. Effect: The School District was not in compliance with all of the components of the requirements. Recommendation: We recommend that the School District ensure that all timesheets include the related employee data, clearly identified time segregated between federal and non-federal funding, and a properly signed time and effort certification statement.

Corrective Action Plan

Finding #2022-001 Condition: The School District did not maintain proper time and effor records for employees who were partially funded with ESSER federal funds. Timesheets did not contain a certification clause that the information submitted accurately reflects the time and effor distribution, and the timesheet was not dated by the employee and/or supervisor. Corrective Action Plan: A similar finding was noted during the October 20, 2022 Federal Fiscal Monitoring visit by the New Hampshire Department of Education (DOE) regarding Washington School District (another SAU #34 District). As a result of the visit, we updated our bi-weekly time sheets for time and effort documentation. The timesheets now include the required certification clause, ensure proper documentation of hours worked under the grant, and require signatures and dates for the employee and supervisor. Individual Responsible: Grant Geisler, Business Manager Anticipated Implementation Date of Corrective Action: January 2023

Categories

Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.64M
10.555 National School Lunch Program $623,675
84.010 Title I Grants to Local Educational Agencies $471,052
84.027 Special Education_grants to States $291,503
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $278,658
10.553 School Breakfast Program $210,308
84.424 Student Support and Academic Enrichment Program $39,946
84.367 Improving Teacher Quality State Grants $38,562
84.358 Rural Education $36,336
10.582 Fresh Fruit and Vegetable Program $35,750
45.312 National Leadership Grants $14,589
84.173 Special Education_preschool Grants $9,864
84.287 Twenty-First Century Community Learning Centers $2,957