Finding Text
Allowable Costs/Cost Principles
Federal Program Information
Funding Agency: U.S. Department of Education
Title: Title I Grants to Local Educational Agencies
AL Number: 84.010
Criteria
The District must document employee time and effort spent in the Title I program, if under
100% time spent. Furthermore, a system of internal controls would have an entity file all
approved wags in the employee personal file.
Condition
District was missing documentation to support time and effort of faculty members who had
wages less than 100% being charged to the Title I program. Also, we noted during testing
that 7 employees of the 13 hourly employees tested had wages charged higher than the
what the board approved and 1 employee of the 13 hourly employees tested did not have a
Letter of Assurance on file. Wages not approved in our testing totaled $1,750.
Questioned Costs
None
Context
The District had recorded partial or entire salaries of 132 employees to the program. Of this
listing of employees, we tested 14.
Effect
Expenditures improperly or inaccurately being charged to the program.
Cause
Management oversight.
Recommendation
We recommend the District require all faculty in the Title I program complete time and effort
reports. We also recommend that the District has the board approve all employee wages
and file them in each employee personal file.
Repeat Finding
This is a repeat finding of 2021-004.
Views of Responsible Officials
See corrective action plan.