Finding Text
Criteria: All employees that are charged to the Special Education or Title program should be properly supported by a time and effort logs or semi-annual certifications.
Condition: Substitute teachers did not have a time and effort log that showed the time charged to the program.
Cause: Substitutes teacher benefits and pay are not typically charged to the federal program by the District.
Effect: Payroll charges may not be an allowable cost under the federal program when they are not supported by approved time and effort logs.
Questioned Cost: None
Recommendation: We recommend that all employees that are charged to the program should be properly supported by a time and effort log or semi-annual certification.