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Federal Agency: U.S. Department of EducationPass Thru Entity: Oklahoma State Department of EducationFederal Program: COVID-19 Governor's Emergency Education Relief GEER-ESSER II Set Aside; COVID-19 Education Stabilization Funds- Elementary and Secondary School Emergency Relief (ESSER I & ESSER II) Fund and COVID-19 Education Stabilization Funds-American Rescue Plan (ARP) ESSER IIIAssistance Listing: COVID-19 84.425C; 84.425D & 84.425U (OCAS Projects 721; 722; 788; 793; 794; 795)Condition: Expenditures charged to program did not follow the allowable costs principles of direct costs related to time and effort.Criteria: 2 CFR 200.430(i)(1)(vii) standards for documentation of personnel expenses 1) charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. (vii) support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works on a federal aware and non-federal award.Context: 3 out of 37 expenditures did not comply with Uniform Guidance standards of allowable cost/cost principles.Cause: District was not aware of need to complete time and effort for this program.Effect: Noncompliance with Uniform Guidance.Recommendation: We recommend that expenditures charged to federal programs follow allowable cost principles within Uniform Guidance. We also recommend that employee cost charged to federal programs be supported with appropriate time and effort documentation.Views of Responsible Officialsand Planned CorrectiveAction: District was unaware of requirement for the COVID-19 Funds, and has implemented the time and effort procedures as they have with the other federal programs.