FAC Explorer

Finding 617999 (2022-002)

-
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-01-26
Audit: 47239
Organization: City of Waynesboro, Virginia (VA)
Auditor: Brown Edwards & Company LLP

AI Summary

  • Core Issue: Some employees with partial salaries charged to the program lack required time and effort certifications.
  • Impacted Requirements: All employees with partial salaries must have completed and maintained time and effort certifications.
  • Recommended Follow-Up: Implement a procedure to ensure time and effort documentation is collected and retained for all relevant employees.

Finding Text

Condition: Certain employees with partial salaries charged to the program did not have time and effort certifications. Criteria: Time and effort certifications must be completed and maintained for employees who have partial salaries charged to the program. Cause: The City was unaware this was required for all employees. Effect: Time and effort documentation is not available for all employees with salaries charged to the program. Perspective Information: Noted in 16 out of a sample of 17 employees with partial salaries charged to the program. Recommendation: Time and effort documentation should be maintained for all employees with salaries funded through the program. Views of Responsible Officials and Planned Corrective Action: Management will develop a procedure that ensures all programs that require Time and Effort Certifications are identified and documentation is retained.

Categories

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Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $1.01M
84.002 Adult Education - Basic Grants to States $742,731
84.027 Special Education_grants to States $720,748
10.553 School Breakfast Program $647,656
93.569 Community Services Block Grant $353,927
15.658 Natural Resource Damage Assessment, Restoration and Implementation $309,836
20.205 Highway Planning and Construction $198,274
93.659 Adoption Assistance $196,679
14.218 Community Development Block Grants/entitlement Grants $113,582
21.019 Coronavirus Relief Fund $97,428
84.367 Improving Teacher Quality State Grants $91,079
84.358 Rural Education $80,073
84.048 Career and Technical Education -- Basic Grants to States $78,208
16.575 Crime Victim Assistance $73,107
10.582 Fresh Fruit and Vegetable Program $55,522
10.559 Summer Food Service Program for Children $48,949
10.555 National School Lunch Program $19,234
45.310 Grants to States $19,010
84.365 English Language Acquisition State Grants $18,878
93.658 Foster Care_title IV-E $17,903
84.173 Special Education_preschool Grants $16,863
16.034 Coronavirus Emergency Supplemental Funding Program $15,946
21.027 Coronavirus State and Local Fiscal Recovery Funds $12,918
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $12,533
97.042 Emergency Management Performance Grants $7,269
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $6,869
84.184 Safe and Drug-Free Schools and Communities_national Programs $6,183
84.196 Education for Homeless Children and Youth $5,830
84.425 Education Stabilization Fund $5,000
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $3,063
93.556 Promoting Safe and Stable Families $2,784
10.649 Pandemic Ebt Administrative Costs $1,923
93.747 Elder Abuse Prevention Interventions Program $1,304
93.667 Social Services Block Grant $830
93.558 Temporary Assistance for Needy Families $-140
93.575 Child Care and Development Block Grant $-1,100