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.