Finding Text
Criteria ? Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition ? In our testing of Special Tests and Provisions, it was identified that the District did not monitor and obtain certified payroll reports from contractors in a timely manner. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure the requirements were monitored timely. Effect ? Delay in monitoring the required grant provisions. Questioned Costs ? None reported Context/Sampling ? The entire population was tested. Repeat Finding from Prior Years ? No Recommendation ? We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of responsible officials ? There is no disagreement with the finding.