Finding Text
2023-001 - Allowable Costs/Cost Principles
Federal Program Information:
Department of Education:
ALN - 84.425 - Elementary & Secondary School Emergency Relief Fund
Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1(vii)
Condition: During audit procedures, it was identified that some of the School Districts
certifications for time and effort records did not have the correct ESSER program listed.
Cause: The School District does not have the necessary internal controls over
compliance.
Effect: The School District is not reviewing the required employee certifications to ensure
the correct identification of the ESSER program which could result in the employees being
charged to the incorrect program.
Identification of Questioned Costs: None identified.
Context: The School District does not have the correct controls in place for the review of
time certifications for employees paid with the federal funds.
Repeat Finding: This is not a repeat finding.
Recommendation: It is recommended that the School District implements internal control
processes and procedures to ensure that time certifications are accurate and complete.
Views of Responsible Officials and Corrective Action Plan: Please see the Corrective
Action Plan issued by the School District.