Finding Text
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.