Finding Text
Finding 2022-004 Program Name ? Special Education Cluster (ALN 84.027/84.173) Pass-through Entity ?? Macomb ISD Finding Type ? Allowable Costs (Material Weakness) Criteria ? District had material weakness with Allowable Costs requirement of preparing time certifications for employees charged to federal grants. Condition ? The District could not provide semi-annual time certs/PARs. Questioned Costs ? Undeterminable Context ? Due to turnover of key positions, the District neglected to prepare time certifications during the 21-22 year. Cause/Effect ? The potential misstatement is undeterminable Recommendation: We recommend that the District has a responsible party who has knowledge of the federal grants prepare time certifications semi-annually for employees charged to the federal grants.