Finding 38516 (2022-003)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-03-27
Audit: 36719
Organization: Gila Crossing Community School (AZ)

AI Summary

  • Core Issue: The School failed to maintain proper time and effort records for employees working on multiple federal programs.
  • Impacted Requirements: This noncompliance violates the Uniform Guidance 2 CFR 200.430 regarding allowable costs and cost principles.
  • Recommended Follow-Up: The School should review and enhance policies on time and effort reporting to ensure future compliance.

Finding Text

FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-003 Repeat Finding: No Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Indian School Equalization Program 15.042 A19AV00849 n/a Administrative Cost Grants for Indian Schools 15.046 A19AV00849 n/a Twenty-First Century Community Learning Centers 84.287 A19AV00849 n/a Federal Agencies: U.S. Department of Interior, U.S. Department of Education Pass-Through Agency: Bureau of Indian Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Allowable Costs/Cost Principles CRITERIA According to Uniform Guidance 2 CFR 200.430, payroll distribution records must support the distribution of salary or wages among specific activities or cost objectives if an employee works on more than one award or activity. Employees who work on multiple activities or cost objectives must submit monthly activity reports, documenting time worked in each Federal program. CONDITION Time and effort records were not maintained for employees whose time was charges to multiple cost objectives. CAUSE The School?s policies over time and effort reporting were not always followed. EFFECT The School was not in compliance with the time and effort provision of Uniform Guidance 2 CFR 200.430. CONTEXT For two of two employees reviewed that were compensated from funding sources with different multiple cost objectives, time and effort documentation was not maintained to support costs charged to the Federal programs. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The School should review and implement policies related to time and effort reporting to ensure compliance. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.

Corrective Action Plan

Finding Number: 2022-003 Program Name/Assistance Listing Title: Indian School Equalization Program, Administrative Costs Grant for Indian Schools, Twenty-First Century Community Learning Centers Assistance Listing Number: 15.042, 15.046, 84.287 Contact Person: Irene Casias, Human Resources Anticipated Completion Date: March 31, 2023 Planned Corrective Action: The need for improved record keeping and scheduling of such action has been stressed to the new person responsible for such actions. The individual is aware and will strive to make sure that the School is in compliance with the requirements.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 38514 2022-001
    Significant Deficiency Repeat
  • 38515 2022-002
    Significant Deficiency
  • 38517 2022-001
    Significant Deficiency Repeat
  • 38518 2022-002
    Significant Deficiency
  • 38519 2022-003
    Significant Deficiency
  • 38520 2022-003
    Significant Deficiency
  • 38521 2022-003
    Significant Deficiency
  • 614956 2022-001
    Significant Deficiency Repeat
  • 614957 2022-002
    Significant Deficiency
  • 614958 2022-003
    Significant Deficiency
  • 614959 2022-001
    Significant Deficiency Repeat
  • 614960 2022-002
    Significant Deficiency
  • 614961 2022-003
    Significant Deficiency
  • 614962 2022-003
    Significant Deficiency
  • 614963 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
15.042 Indian School Equalization Program $2.89M
84.010 Title I Grants to Local Educational Agencies $753,002
15.046 Administrative Cost Grants for Indian Schools $731,373
10.559 Summer Food Service Program for Children $611,306
84.027 Special Education_grants to States $502,953
15.047 Indian Education Facilities, Operations, and Maintenance $441,464
84.425 Covid-19 Education Stabilization Fund $297,715
15.043 Indian Child and Family Education $289,684
84.287 Twenty-First Century Community Learning Centers $131,798
15.044 Indian Schools_student Transportation $126,767
84.060 Indian Education_grants to Local Educational Agencies $81,931
15.151 Education Program Enhancements $66,824
84.371 Comprehensive Literacy Development $61,956
32.009 Covid-19 Emergency Connectivity Fund Program $59,140
15.042 Covid-19 Indian School Equalization Program $31,609
84.336 Teacher Quality Partnership Grants $4,401