Finding Text
Federal Program Name and Year: American Rescue Plan Elementary and Secondary School Emergency Relief. Project No.: 22-4998-E3. CFDA No.: 84.425U. Passed Through: Illinois State Board of Education. Federal Agency: U.S. Department of Education. Criteria or Specific Requirement: For employees whose time is coded to multiple cost centers, time and effort documentation is essential to support the amount of time charged to each program. That documentation should be approved by the employee's supervisor. Condition: We found that time cards supporting the amount of time charged to the grant program contain3ed no evidence of supervisory approval. Questioned Costs: None. Context: Total salaries of the program were $212,955. The portion of these salaries paid to employees working for multiple cost centers is not known. Effect: Increases the risk that inappropriate time charges could be applied to the grant program resulting in overcharging the grant for costs incurred. Our test was a statistical sample of 17 salary charges to the grant and 10 charges did not have supervisory approval of time cards. Cause: Hourly employee timesheets are not reviewed and approved by a supervisor. Recommendation: We recommend the District provide proper documentation of a supervisors approval on the timesheet for payment of hourly employees. Management's response: The Superintendent will begin noting his approval with his initials on payroll reports for hourly employees each pay period.