Finding Text
2023-002 Written Internal Controls in regard to Compliance Federal Time & Effort Requirements
Criteria: The District is required to keep time and effort logs signed by the employee and supervisor when working under various Federal Grants.
Condition and Context: During our testing of payroll stipend and bonus transactions from the ESSER grant we noted that time and effort logs were not maintained or prepared.
Cause: Platte County School District #2 did not have written policies and procedures that addressed the requirements for time and effort certificates when working under various Federal grants.
Effect or Potential Effect: Noncompliance with Federal requirements to maintain time and effor certificates.
Recommendation: The School District must provide written procedures that relate directly to Federal expenditure requirements, incorporating the Time and Effort requirements and maintain supporting documentation.
Corrective actions: Please see the last page for management's response as prepared on District letterhead.