Finding Text
ASSISTANCE LISTING NUMBER AND TITLE: 84.425-Education Stabilization Fund and 84.027 & 84.173-Special Education Cluster FEDERAL AWARDING AGENCY: U. S. Department of Education PASS-THOUGH ENTITY: Alabama Department of Education TYPE: Internal Control and Compliance CRITERIA: Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart E, Section 200.430-Compensation for Personal Services requires charges to Federal awards for salaries and wages must be based on recorfds that accurately reflects the work performed. These records must support the distribution of the employee's salary or wages among specific activities or cost objectives. CONDITION: In our review of supporting documentation, we noted 12 employees who failed to maintain documentation supporting the distribution of salary or wages. CAUSE: Incomplete implementation of Federal regulations. POSSIBLE ASSERTED EFFECT: The Board failed to comply with the Allowable Costs/Cost Principles Provisions set forth in the OMB Compliance Supplement. CONTEXT: The Board had 55 employees that were subject to these provisions. QUESTIONED COSTS: The questioned costs, if any, were incalculable. RECOMMENDATION: The Board should review its current policies and procedures to ensure that required supporting documentation is maintained, when applicable. VIEWS OF RESPONSIBLE OFFICIALS OF THE AUDITEE: The Board agrees with the finding.