Finding Text
Unallowed/Allowable Cost Principles ? Time and Effort Reporting Finding Type: Material weakness in internal control over compliance and noncompliance with laws and regulations. Program(s) Impacted: 84.010 Title I, Part A Condition: The District did not maintain adequate support documentation to substantiate salaries and wages charged to the Title I, Part A grant. Criteria: 2 CFR 200.430(i) requires that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Among other requirements identified in this section, these records must (i) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and (v) comply with the established accounting policies and practices of the District. Cause: The District?s oversight of payroll charges on the Title I, Part A grant was insufficient. Effect: The District is unable to support the accuracy of all expenditures charged to the grant. Questioned Costs: $2,234 Unallowed/Allowable Cost Principles ? Time and Effort Reporting Finding Type: Material weakness in internal control over compliance and noncompliance with laws and regulations. Program(s) Impacted: 84.010 Title I, Part A Condition: The District did not maintain adequate support documentation to substantiate salaries and wages charged to the Title I, Part A grant. Criteria: 2 CFR 200.430(i) requires that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Among other requirements identified in this section, these records must (i) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and (v) comply with the established accounting policies and practices of the District. Cause: The District?s oversight of payroll charges on the Title I, Part A grant was insufficient. Effect: The District is unable to support the accuracy of all expenditures charged to the grant. Questioned Costs: $2,234