Finding Text
Reference Number 2024-002 Timely Time and Effort Approvals
Federal Awards: Adult Education and Literacy Service Provider (ALN 84.002A), School Safety National Activities (ALN 84.184X), TRIO Cluster (ALN 84.047M, 84.047A and 84.066A), Gaining Early Awareness and Readiness for Undergraduate Programs (ALN 84.334A) and State Administrative Expenses for Child Nutrition (ALN 10.560)
Criteria and Condition: Internal controls must be in place to ensure the distribution of salary or wages among specific activities or cost objectives among federal or state programs is accurate. The Center’s controls includes a semi-annual certification whereby employees certify 100% of their duties relate to a particular program and activities are allowed under that program. For employees whose duties are not related 100% to a particular program, a monthly certification provides an allocation among funding sources based on time-and-effort reports. These semi-annual and monthly certifications are reviewed and approved by a supervisor. We noted all certifications were not completed timely. In some cases, the supervisor approval occurred months after the period covered by the semi-annual certification. A summary, including the number of exceptions noted and samples sizes tested, follows:
Adult Education (ALN 84.002A) 40 of 40
School Safety National Activities (ALN 84.184X) 37 of 37
TRIO Cluster (ALN 84.047M, 84.047A and 84.066A) 36 of 37
GEAR UP (ALN 84.334A) 39 of 40
State Adm Expenses for Child Nutrition (ALN 10.560) 37 of 37
IDEA-B Special Education Leadership (State) 37 of 37
Intruder Detection Audits Technical Assistance (State) 9 of 9
Early Childhood Intervention Program (State) 40 of 40
Cause and Effect: Certification forms are not reviewed and approved by supervisors timely. The lack of timely certification of salary or wages distribution among specific activities or cost objectives among federal or state funds may results in errors which in turn may result in ineligible costs.
Repeat Finding from Prior Year(s): N/A
Questioned Costs: $0
Recommendation: We recommend the certifications be completed and approved by supervisors timely.
Views of Responsible Officials: See management’s corrective action plan.