Finding 380766 (2023-001)

Finding No. 2023-001 Information on the Federal Program Title I Grants to Local Educational Agencies Federal Assistance Listing No. 84.010 Criteria or Specific Requirement The Appendix to 2 CFR Part 225 requires an employee whose salary and wages are supported, in whole or in part, with Federal Funds to document his/her time spent working on Federal programs in order to ensure that charges to each Federal program reflect an accurate account of the employee’s time and effort devoted to that program. There are two allowable types of documentation: semiannual certifications and personnel activity reports. Condition The School District failed to maintain proper time and activity reports for employees charged to the Title I grant. Questioned Costs N/A - None Context During our testing of the Title I program, we noted that various employee salaries were funded by Federal programs without maintaining semi-annual certifications, as required. Effect or Potential Effect The School District did not comply with federal grant requirements and there is a risk the School District could face penalties if selected for any type of monitoring by the State. Cause The School District did not maintain proper time records. Identification as a Repeat Finding The condition did not exist in the immediately preceding fiscal year. Recommendation That the District ensure proper time records for Federally supported salaries are being maintained as required by the Appendix to 2 CFR Part 225. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.