Finding Text
2022-001: ALLOWABLE COSTS ? TIME AND EFFORT REPORTING REQUIREMENTS - CONDITION: The District obtained semi-annual certifications supporting the time and effort of employees that worked on the Title I program. These semi-annual certifications were dated through the last day of the regular school year however, some employees continued to work on the Title I program through the end of the fiscal year. In addition, there was one semi-annual certification that had the incorrect federal program listed. CRITERIA: Where employees are expected to work solely on a single federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications. These certifications are to be prepared at least semi-annually and will be signed by the employee or the supervisory official having first-hand knowledge of the work performed by the employee. CONTEXT AND EFFECT: The District was not fully complying with the South Carolina State Department of Education's ("SDE") requirements for support for federal salaries and wages for this program. The District had reasonable supporting documentation for the payroll charged to the Title I program but had inadvertently not filled out the semi-annual certifications for the full fiscal year that employees had worked on the Title I program and, in one instance, mistakenly used the wrong semi-annual form for the Title I program. CAUSE: The District did not obtain the proper documentation of the time and effort of employees that worked on the Title I program. RECOMMENDATION: We recommend that the District implement procedures to ensure compliance with the SDE?s requirements. RESPONSE: The District agrees with this finding and will adhere to the corrective action plan on page 134 in this audit report.