Finding Text
2022 ? 004 ? Allowable Cost/Cost Principles ? Payroll Federal Agency: U.S. Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Pass-Through Agency: Arizona Department of Education Pass-Through Number(s): All Pass-Though Numbers Present in the SEFA Award Period: March 2020 through September 2024 Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and noncompliance Criteria or specific requirement: Time and effort certifications are singed off by the employee and their supervisor/department/program. An employee who leaves the district must complete the Certification for time worked prior to departure. Additionally, authorized wage rates are approved by Human Resources (HR). Condition/Context: We noted instances where time and effort certifications were not completed or signed by the employee in accordance with District?s procedures and we noted an instance of no documentation available supporting HR approval of an employee wage rate. For 2 of the 40 payroll selections the time and effort certifications were not completed and 1 of 40 was not signed by the employee. For 1 of 40 payroll selected, we were unable to obtain evidence of HR?s approval of an authorized wage rate. Questioned costs: None. Cause: The District was not aware of the error. Effect: Noncompliance with federal grant terms and conditions including 2 CFR Part 200 Uniform Guidance. Repeat finding: No Recommendation: We recommend the District to follow its Time and Effort Procedures For Federal Grants to ensure all Certifications are completed in accordance with policy. We also recommend the District to retain evidence of HR approvals of authorized wage rates. Views of responsible officials: There is no disagreement with the audit finding. See corrective action plan.