Finding Text
Criteria: Per federal regulations 2 CFR section 200.430(i)(1)(vii), the School District must maintain time and effort distribution records for an employee who works, all or in part, under federal grants. Condition: The School District did not maintain proper time and effort records for employees who were partially funded with ESSER federal funds. Timesheets did not contain a certification clause that the information submitted accurately reflects the time and effort distribution, and the timesheet was not dated by the employee and/or supervisor. Cause: The School District was not aware of the required detail. Effect: The School District was not in compliance with all of the components of the requirements. Recommendation: We recommend that the School District ensure that all timesheets include the related employee data, clearly identified time segregated between federal and non-federal funding, and a properly signed time and effort certification statement.