Finding Text
2024-005 Education Stabilization Fund – COVID 19 – Assistance Listing No. 84.425
Compliance Requirement: Allowable Costs/Activities Allowed
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Fiscal Year Finding Initially Occurred 2024
Criteria: Uniform Guidance requires recipients to establish and maintain effective internal
control over Federal awards and to support payroll costs charged to grants with
“records that accurately reflect the work performed”. The School Board’s procedures
require review of each time sheet for reasonableness, grant allowability, and proper
allocation prior to posting to the general ledger, and document the review by signing
or initialing and dating the time sheet.
Condition: During our testing, it was determined that one timesheet was reviewed but was not
signed and dated in accordance with the School Board policy.
Cause: The School Board’s staff reviewed the timesheet making corrections and oversight
resulted in the missing signature.
Effect: Lack of proper review increases the risk that unallowable or inaccurately allocated
labor costs could remain undetected and charged to the Federal award.
Recommendation: The School Board should take steps to ensure that all required approvals are
properly documented on official forms.
Views of Responsible Officials: The School System has implemented necessary controls to ensure that
all documents and official forms for payroll contain the necessary approvals prior to
processing timesheets for payment.