2023-FA-1 - Significant Deficiency-Bi-Annual Certifications
Federal Program: IDEA
Condition: Bi-annual certifications that are required to finish and close each six-month payroll period was not completed
when due for one employee who was funded 50% of the time by the IDEA program.
Criteria: Time and effort documentation is kept and retained for an audit trial to support grant expenditures.
Effect: Noncompliance may affect funding.
Cause: The District did not allocate adequate time to prepare time and effort documentation as required.
Recommendations: We recommend review the process and establishing procedures to document time and effmi to
supp01i grant expenditures as required.