2022-004 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend the District to follow its Time and Effort Procedures For Federal Grants to ensure all Certifications are completed in accordance with policy. We also recommend the District to retain evidence of HR approvals of authorized wage rates. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: : In December 2022, the District updated its Time & Effort Procedures to reflect unique circumstances that might prevent the effective collection of Time & Effort logs, such as employees who separate from the district before a certification can be completed and a 90-day timeline for completion of certification when an employees? salary and benefits costs are re-coded to a Federal grant. These procedures will be reviewed annually to ensure compliance with Federal requirements. With regards to evidence related to Human Resources approvals of authorized wage rate, the District is developing a written standard operating procedure (SOP) for determining wage and salary placements and adjustments. The SOP will set forth the steps for evaluating and setting wages, including any approval process and/or required documentation. Human Resources will maintain records of all updated and approved wage rates for employees hired by the District. Name of the contact person responsible for corrective action: For Time & Effort procedures: Jon Lansa, Senior Director Grants & Federal Programs and Ricky Hernandez, Chief Financial Officer. For authorized wage rates: Jon Fernandez, Chief Human Capital Officer. Planned completion date for corrective action plan: Time and effort procedures update completed December 31, 2022. For authorized wage rates, September 30, 2023.