Finding Text
2022-005 Time and Effort Documentation Federal Agency: U.S. Department of Education Federal Program Title: Education Stabilization Fund Assistance Listing Number: 84.425C/84.425D/84.425U/84.425W Federal Award Identification Number and Year: N/A Pass-Through Agency: New Mexico Public Education Department Pass-Through Number(s): 24301/24308/24355 Award Period: July 1, 2021-June 30, 2022 Type of Finding: -Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or specific requirement: Per 2 C.F.R. ? 200.430 Compensation - personal services: charges to Federal awards for salaries and wages must be based on records that comply with the established accounting policies and procedures of the non-Federal entity and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated and reasonably reflect the total activity for which the employee is compensated by the non- Federal entity. Condition: During our audit of the Education Stabilization Fund program, we noted the following: -Out of 40 payroll selections tested, three selections were not supported by a Biannual Certification necessary for Time and Effort documentation. Questioned costs: None. Context: See ?Condition.? Cause: Management oversight. Effect: Noncompliance with applicable grant regulations and District Policy. Recommendation: We recommend tracking employees that have payroll disbursements charged to the grant and performing a review twice a year to ensure the Biannual Certifications are obtained for all employees that are required to submit one. Views of responsible officials: The Data Specialist position in the Federal Programs Department was vacant during the time of Biannual certification period and these 3 selections were unintentionally not included in the Biannual Certification necessary for Time and Effort documentation. The Federal Programs Department conducts a review twice a year and will continue to do so with more diligence to detail. When the position is filled, Executive Director of Federal Programs will ensure this individual is properly trained on the reporting procedures and will verify that all reports are completed correctly and in a timely manner before signing. The Executive Director of Federal Programs will ensure the corrective action plan is implemented in the next Biannual Certification period of January 2023.