Finding Text
AL 81.141 High school Equivalency Program, Better Together Central Oregon, Award ID: S141A190019,
Award Year: July 1, 2022 – June 30, 2023, Compliance Requirement: B – Cost Principles.
Criteria: Charges to federal awards for salaries and wages must be based on records that accurately reflect
the work performed.
Condition: Wages for the grant manager of the High School Equivalency program were allocated based
on the amount of time that she was budgeted to spend on the program, but were not supported by
contemporaneous time and effort documentation for actual time spent.
Cause: The District did not have a control in place to require time and effort support for employees whose
time was allocated to more than one cost objective.
Effect: Wages allocated to the program were based on budgeted estimates of the time spent working in the
program, but were not supported by documentation of the actual time spent on the program.
Context: The error was isolated to one employees’ time charged to the program.
Recommendation: The District should review current policy for substantiating the allocation of time for
employees who are charged partially to one or more federal cost objectives. We note a formal timesheet or effort log may be used, but is not required. Valid time allocation support can also take the form of a daily
schedule substantiating the hours spent working in the program on a daily basis, or similar. We recommend
management implement a district-wide policy to ensure tracking of actual time spent for those employees
who are not spending 100% of their time on a single federal cost objective.
Views of responsible officials: The District agrees with this finding and will implement processes, where
appropriate, to ensure all time and effort is properly documented.