Finding 946178 (2023-003)

Material Weakness
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-02-20

AI Summary

  • Core Issue: The District did not maintain required time and effort distribution records for an employee funded by Title I, violating federal compliance.
  • Impacted Requirements: Employees working on multiple cost objectives must document their time and effort according to 2 CFR section 200.430(i)(1)(vii).
  • Recommended Follow-Up: Ensure the District implements time and effort distribution records for all relevant employees to support payroll expenditures charged to grants.

Finding Text

Criteria: Employees that work solely on a single cost objective are not required to maintain records reflecting the distribution of the employee's salary and wages, including among the Federal programs included in the consolidation, if applicable. However, for employees that work on multiple cost objectives, an LEA must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to the Federal program or cost objective and each other program or cost objective supported by consolidated Federal funds or other revenue sources. Condition: The District paid an employee with Title I funds based on a percentage of the employee's tital wages. No time and effort distribution records were documented for the employee for the grant expenditures to be charged accordingly. Questioned Costs: N/A. Context: The District paid approximately $16,400 for salaries without the appropriate documentation. Total salaries paid with tehse grant funds was $804,716. Effect: The District was not in compliance with the federal requirement. Cause: The District was unaware of this requirement. Recommendation: We recommend that for employees that work on multiple cost objectives, the District maintain time and effort distribution records to support the amount of payroll expenditures charged to the grant. Management's Response: The District will begin completing the necessary time and effort distribution records.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 369736 2023-003
    Material Weakness
  • 369737 2023-003
    Material Weakness
  • 369738 2023-003
    Material Weakness
  • 946179 2023-003
    Material Weakness
  • 946180 2023-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $111,549
84.367 Improving Teacher Quality State Grants $92,880
84.424 Student Support and Academic Enrichment Program $81,192
10.553 School Breakfast Program $67,949
93.778 Medical Assistance Program $54,916
84.358 Rural Education $48,430
84.425 Education Stabilization Fund $47,747
10.559 Summer Food Service Program for Children $32,768
84.010 Title I Grants to Local Educational Agencies $30,000
84.027 Special Education_grants to States $16,913
84.173 Special Education_preschool Grants $3,168
10.649 Pandemic Ebt Administrative Costs $3,135