Finding Text
2022 ? 003 Controls over Allowable Costs Federal agency: Florida Department of Education Federal program titles: Title 1 Grants for Local Education Agencies, Education Stabilization Fund Federal Award Identification Number and Year: 530-2122B-2CB01, 530,1211A-2C001, 530-1211D- 2CR01, 530-1211G-2CR01, 530-1211H-2CR01, 530-1211M-2CR01, 530-1211R-2CR01, 530-1211T- 3CR01, 530-1230A-1C001, 530-1230B-1CS01, 530-1230F-1C001, 530-1240A-1C001, 530-1240C- 1C001, 530-1240F-1C001, 530-1240S-1C001, 530-1241B-1CR01, 530-1241C-1CR01, 530-1241D- 1CR01, 530-1241E-1CR01, 530-1241P-2C001, 530-1241V-2CR01, 530-1281E-2C001, 530-1281N- 3CR01 Assistance Listing Numbers: 84.010, 84.425 (E, F, C, D, U) Award Period: July 2021 through June 2022 & July 2021 through September 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Title 2, Section 200.303(a), CFR, requires the District to maintain effective internal controls over its federal awards. To ensure charges are allowable, an appropriate system of internal controls requires that review and approval of program or grant expenditures be performed by personnel who possess adequate knowledge and experience of program requirements. Condition: Certain supervisors are reviewing timecards for time and effort reporting as required by Uniform Guidance. Questioned costs: None Context: In a statistically valid sample of forty salary and benefit expenditures for Title 1, four records or 10% did not have supervisory approval. In a statistically valid sample of forty salary and benefit expenditures for Education Stabilization, five records or 12.5% did not have supervisory approval. Cause: The District did not maintain adequate supervisory approval of time and effort documentation. Effect: Without supervisory approval, the potential exists that payroll and benefit costs could be improperly charged to a grant. Repeat Finding: Yes, see 2021-002. Recommendation: We recommend a consistent timesheet approval process be used across the District to ensure all time and effort documentation is approved by a knowledgeable supervisor. Views of responsible officials: There is no disagreement with the audit finding.