Finding Text
2022-001 Significant Deficiency in Internal Control U. S. Department of Education Passed through the State of Wyoming Department of Education 84.027 ? Title VIB Special Education Cluster Pass Through Entity Identifying Number: SPEDSUBR21; SPEDSUBR22 Grant year: 2020 and 2021 Criteria or specific requirement 2 C.F.R Part 200.430, Standards for Documentation of Personnel Expenses, requires that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable and properly allocated. Condition The District has a system of internal control which provides assurance that the charge are accurate, allowable and properly allocated. To meet the requirements, the District employees complete a personnel activity report or submit a semi-annual certification. The personal activity reports and semi-annual certifications were misplaced or not retained for a number of employees. Cause The District believed that the that the records were maintained on a shared drive, however, the documents were unable to be located. Effect or potential effect The District is unable to support with either a personal activity report or semi-annual certification the charges to the grant for salaries and wages. However, there are other processes in place that support the employee salary and wages being accurate, allowable and properly allocated. The District has processes in place to assign the employee to the grant and approve time charged to the grant by individuals that are knowledgeable about the employee?s assigned duties. Questioned Costs None Context - Forty employees were selected for testing. The semi-annual certification or personal activity report for 30 of the employees were unable to be located. Identification as a Repeat Finding This is not a repeat finding. Recommendation The District should revisit the process for obtaining personal activity reports and semi-annual certifications to ensure that the documentation is obtained and maintained. Views of Responsible Officials Please refer to the District?s corrective action plan.