Finding Text
SA-2022-1 ? SIGNIFICANT DEFICIENCY FEDERAL AWARD PROGRAM ? 84.027 Special Education SPECIFIC REQUIREMENT - OMB-87 requires that bi-annual certification be signed for all employees charged to the federal program. CONDITION: We noted that bi-annual certifications were not performed for the year under audit. QUESTIONED COSTS: NONE CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without bi-annual certifications performed the possibility exists that expenditures may be improperly charged to the federal program. CAUSE: Bi-annual certifications were not performed. RECOMMENDATION: We recommend the District perform the bi-annual certifications for the federal program. VIEWS OF RESPONSIBLE OFFICIALS: Prior to closing audit work, certifications had been completed and provided to the Auditor. The Director of Student Services has implemented a bi-annual task to ensure yearly effort certifications are completed in a timely manner.