Finding Text
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-003 Repeat Finding: No Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Indian School Equalization Program 15.042 A19AV00849 n/a Administrative Cost Grants for Indian Schools 15.046 A19AV00849 n/a Twenty-First Century Community Learning Centers 84.287 A19AV00849 n/a Federal Agencies: U.S. Department of Interior, U.S. Department of Education Pass-Through Agency: Bureau of Indian Education Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Allowable Costs/Cost Principles CRITERIA According to Uniform Guidance 2 CFR 200.430, payroll distribution records must support the distribution of salary or wages among specific activities or cost objectives if an employee works on more than one award or activity. Employees who work on multiple activities or cost objectives must submit monthly activity reports, documenting time worked in each Federal program. CONDITION Time and effort records were not maintained for employees whose time was charges to multiple cost objectives. CAUSE The School?s policies over time and effort reporting were not always followed. EFFECT The School was not in compliance with the time and effort provision of Uniform Guidance 2 CFR 200.430. CONTEXT For two of two employees reviewed that were compensated from funding sources with different multiple cost objectives, time and effort documentation was not maintained to support costs charged to the Federal programs. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The School should review and implement policies related to time and effort reporting to ensure compliance. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.