Finding Text
Title 2 U. S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(i) outlines the standards for appropriate documentation of personnel expenses. The current standards require that charges to Federal awards for salaries and wages are based on records that accurately reflect the work performed and are supported by a system of internal controls that provides reasonable assurance the charges are accurate, allowable and properly allocated. In addition, semiannual certifications of time and effort spent working on federal programs are required for employees working on a single cost objective or employees whose salary is supported by only one federal program to document the personnel expenses.
During the testing of time and attendance records of employees paid from the Title I Grants to Local Educational Agencies, the following problems were noted:
• Timesheet or payroll service reports for twelve of the sixteen employees tested were not approved by the appropriate Principal, Director or Supervisor, as applicable.
• Documentation was not provided to support that seven of the sixteen employees tested were paid in accordance with the approved salary or stipend schedules.
• Time and effort reports were not provided for one of twelve employees tested to document personnel charges to the federal programs.
The Dallas County Board of Education (the “Board”) did not have internal controls in place to ensure all timesheets were properly approved, employees were paid in accordance with approved salary schedules and semiannual certifications of time and effort spent working on the federal programs were properly completed. As a result, the Board is not in compliance with the Uniform Guidance documentation requirements for personnel services charged to the Title I Grants to Local Educational Agencies Program.