Finding Text
Program - Title I Part A - Improving Basic Programs. ALN # 84.010. Federal register section 2 CFR Part 200.130 requires school districts to maintain adequate records for all individuals working on Title I.
Criteria - The School District is required to maintain records that track the individuals time spent working on Title I unless they have a single cost objective.
Condition - The School District did not properly maintain records, either semi annual certifications or personal activity reports (PARs), for all individuals that had time/salaries spent working in Title I.
Questioned costs - None
Context - Management is required to make sure all individuals charged to a federal grant have adequate records maintained.
Effect - The School District did not properly maintain records, either semi annual certifications or personal activity reports (PARs), for all individuals that had time/salaries spent working in Title I.
Cause - Management did not maintain adequate records for the auditor to verify proper time keeping for individuals charged to the Title I grant.
Recommendation - We recommend that the School District put controls in place to make sure all individuals charged to the grant have either a semi annual certifications, personal activity reports (PARs), or suitable replacement completed.
Views of the Responsible Officials and Planned Corrective Action - The Office of Teaching Learning and Technology is aware of the requirements of time tracking for grant purposes. The Director in conjunction with Finance has identified staff and updated the processes to ensure that all staff that are grant funded provide semi-annual certifications or personal activity reports (PARs) for the three primary pay periods – Fall Semester, Winter Semester and Summer Learning.