Finding 537305 (2024-002)

Criteria: Per federal regulation 2 CFR section 200.430(i)(1)(vii), the School District must maintain time and effort records for employees who work, all or in part, under federal grants. Condition: The School District did not maintain complete time and effort documentation. Cause: The semi-annual certifications provided by an employee were not signed by the employee. Also, time and effort documentation on stipends paid by the grant to employees for summer activity did not include information on the grant funding the activity. Two forms authorizing the stipends did not indicate the dates the work was performed; and of the 32 timesheets prepared by the recipients of the stipends, 29 did not cite the grant that was funding the activity. Effect: The School District was not in compliance with the allowable costs and cost principles requirement. Recommendation: We recommend that all required timesheets and other time and effort documentation include the required grant information; clearly identify the time worked on federal grants; include certifying statements that the information is true; and signatures by both employees and supervisor. Management’s Response: Management agrees with this finding. The Business Administrator will review all the prepared contracts to ensure all grant information is provided.