Finding Text
Finding Number 2024-007
Education Stabilization Fund: American Rescue Plan - Elementary and Secondary School
Emergency Relief (ESSER III) Assistance Listing Number 84.425U
Allowable Costs/Cost Principles – Documentation of Employee Salary and Wage Rate
Immaterial Noncompliance
Criteria: Per Federal regulations 2 CFR section 200.430(i)(1)(vii), the School District must
maintain time and effort distribution records for an employee who works in part on the
consolidated administrative cost objective and in part on a federal program whose administrative
funds have not been consolidated or on activities funded from other revenue sources.
Condition: At the time of our testing, the School District did not maintain salary and wage
approval agreement records for employees who were funded with ESSER Federal funds.
Cause: Oversight.
Effect: Time and effort reports were not completed.
Questioned Costs: None.
Recommendation: Salary and wage approval agreements should be completed throughout the
year listing the employees name, position or job title, and salary rate signed by the employee’s
supervisor.
Management's Response and Corrective Actions: The Director of Finance completed salary
and wage approval agreement records for the ESSER funds expended for fiscal year ending
June 30, 2024 during audit fieldwork. Management has assigned the Director of Finance with
the task of completing the required reports in a timely manner. The Superintendent will
provide oversight of this requirement.
Person Responsible for Corrective Action: Danielle Banasiak, Director of Finance, and Amiee
Erfourth, Superintendent
Completion Date: November 15, 2024