Finding 43339 (2022-001)

Significant Deficiency Repeat Finding

Requirement

Questioned Costs

Year

2022

Accepted

2023-01-02

Audit: 41168

Organization: Sheridan County School District No. 1 (WY)

Auditor: Carver Florek & James Cpa's

AI Summary

Core Issue: The District failed to keep complete time and effort logs for salaries charged to federal grants.
Impacted Requirements: This violates 2 CFR, Part 200, Section 200.430, which mandates accurate documentation of work performed.
Recommended Follow-Up: The District should implement and maintain proper time and effort logs for all applicable grants.

Finding Text

Criteria: 2 CFR, Part 200, Section 200.430 requires that charges to federal awards for salaries and wages be based on records that adequately reflect the work performed. These records must be supported by a system of internal controls that provide reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: The District did not maintain complete supporting documentation, time and effort logs, for salaries and wages charged to the grant. Cause: The District did not follow the requirement to maintain time and effort logs under this grant. Effect: The District does not have complete time and effort logs that fully document the time spent by employees under this grant. Recommendation: We recommend that the District maintain appropriate and complete time and effort logs for various grants, as applicable.

Corrective Action Plan

As required the District is writing a corrective action plan to address Audit Finding 2022-001. This finding is in regards to the District not having all of the required time and effort logs for employees paid with federal funds, specifically, Title 6B. Our correct action is simple. We will insure that all employees paid for with federal funds account for 100% of their time spent charged to a federal grant. For hourly employees this is currently done with the certification of their hourly timesheets and was found to be in order. For our salaried staff, we did not have all of the correct documentation available for the Audit Team to review. We will use the forms supplied by the Wyoming Department of Education's Federal Grants Unit and maintain the original certifications in each of their personnel files. This should be adequate evidence that the employees' time is properly charged to the federal Title 6B grant. In addition, the District, will for the first time in its history, begin to use the indirect cost option available on some grants to fund a position to assist the grant managers in compliance and reporting on federal grants. This position has become more critical than we realized in response to the volume and variety of individual grant requirements. thank you for helping us correct this oversight and we look forward to your next review and a deficiency free audit of our federal funds. Sincerely, Jeremy W. Smith Business Manager

Other Findings in this Audit

43340 2022-001

Significant Deficiency Repeat
43341 2022-001

Significant Deficiency Repeat
43342 2022-001

Significant Deficiency Repeat
43343 2022-001

Significant Deficiency Repeat
619781 2022-001

Significant Deficiency Repeat
619782 2022-001

Significant Deficiency Repeat
619783 2022-001

Significant Deficiency Repeat
619784 2022-001

Significant Deficiency Repeat
619785 2022-001

Significant Deficiency Repeat

Programs in Audit

ALN	Program Name	Expenditures
84.371	Striving Readers	$135,621
84.010	Title I Grants to Local Educational Agencies	$122,200
84.425	Education Stabilization Fund	$67,193
84.367	Improving Teacher Quality State Grants	$51,761
84.027	Special Education_grants to States	$34,424
10.582	Fresh Fruit and Vegetable Program	$31,558
84.424	Student Support and Academic Enrichment Program	$23,145
93.323	Epidemiology and Laboratory Capacity for Infectious Diseases (elc)	$9,726
10.555	National School Lunch Program	$6,989
84.173	Special Education_preschool Grants	$5,336
10.553	School Breakfast Program	$480