FAC Explorer

Finding 41556 (2022-002)

-
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-01-26
Audit: 47239
Organization: City of Waynesboro, Virginia (VA)
Auditor: Brown Edwards & Company LLP

AI Summary

  • Core Issue: Some employees with partial salaries charged to the program lack required time and effort certifications.
  • Impacted Requirements: All employees with partial salaries must have completed and maintained time and effort certifications.
  • Recommended Follow-Up: Implement a procedure to ensure time and effort documentation is collected and retained for all relevant employees.

Finding Text

Condition: Certain employees with partial salaries charged to the program did not have time and effort certifications. Criteria: Time and effort certifications must be completed and maintained for employees who have partial salaries charged to the program. Cause: The City was unaware this was required for all employees. Effect: Time and effort documentation is not available for all employees with salaries charged to the program. Perspective Information: Noted in 16 out of a sample of 17 employees with partial salaries charged to the program. Recommendation: Time and effort documentation should be maintained for all employees with salaries funded through the program. Views of Responsible Officials and Planned Corrective Action: Management will develop a procedure that ensures all programs that require Time and Effort Certifications are identified and documentation is retained.

Categories

No categories assigned yet.

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $1.01M
84.002 Adult Education - Basic Grants to States $742,731
84.027 Special Education_grants to States $720,748
10.553 School Breakfast Program $647,656
93.569 Community Services Block Grant $353,927
15.658 Natural Resource Damage Assessment, Restoration and Implementation $309,836
20.205 Highway Planning and Construction $198,274
93.659 Adoption Assistance $196,679
14.218 Community Development Block Grants/entitlement Grants $113,582
21.019 Coronavirus Relief Fund $97,428
84.367 Improving Teacher Quality State Grants $91,079
84.358 Rural Education $80,073
84.048 Career and Technical Education -- Basic Grants to States $78,208
16.575 Crime Victim Assistance $73,107
10.582 Fresh Fruit and Vegetable Program $55,522
10.559 Summer Food Service Program for Children $48,949
10.555 National School Lunch Program $19,234
45.310 Grants to States $19,010
84.365 English Language Acquisition State Grants $18,878
93.658 Foster Care_title IV-E $17,903
84.173 Special Education_preschool Grants $16,863
16.034 Coronavirus Emergency Supplemental Funding Program $15,946
21.027 Coronavirus State and Local Fiscal Recovery Funds $12,918
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $12,533
97.042 Emergency Management Performance Grants $7,269
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $6,869
84.184 Safe and Drug-Free Schools and Communities_national Programs $6,183
84.196 Education for Homeless Children and Youth $5,830
84.425 Education Stabilization Fund $5,000
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $3,063
93.556 Promoting Safe and Stable Families $2,784
10.649 Pandemic Ebt Administrative Costs $1,923
93.747 Elder Abuse Prevention Interventions Program $1,304
93.667 Social Services Block Grant $830
93.558 Temporary Assistance for Needy Families $-140
93.575 Child Care and Development Block Grant $-1,100