Finding Text
Criteria: Employees that work solely on a single cost objective are not required to maintain records reflecting the distribution of the employee's salary and wages, including among the Federal programs included in the consolidation, if applicable. However, for employees that work on multiple cost objectives, an LEA must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to the Federal program or cost objective and each other program or cost objective supported by consolidated Federal funds or other revenue sources. Condition: The District paid an employee with Title I funds based on a percentage of the employee's tital wages. No time and effort distribution records were documented for the employee for the grant expenditures to be charged accordingly. Questioned Costs: N/A. Context: The District paid approximately $16,400 for salaries without the appropriate documentation. Total salaries paid with tehse grant funds was $804,716. Effect: The District was not in compliance with the federal requirement. Cause: The District was unaware of this requirement. Recommendation: We recommend that for employees that work on multiple cost objectives, the District maintain time and effort distribution records to support the amount of payroll expenditures charged to the grant. Management's Response: The District will begin completing the necessary time and effort distribution records.