Finding 961028 (2023-002)

2023-002 Written Internal Controls in regard to Compliance Federal Time & Effort Requirements Criteria: The District is required to keep time and effort logs signed by the employee and supervisor when working under various Federal Grants. Condition and Context: During our testing of payroll stipend and bonus transactions from the ESSER grant we noted that time and effort logs were not maintained or prepared. Cause: Platte County School District #2 did not have written policies and procedures that addressed the requirements for time and effort certificates when working under various Federal grants. Effect or Potential Effect: Noncompliance with Federal requirements to maintain time and effor certificates. Recommendation: The School District must provide written procedures that relate directly to Federal expenditure requirements, incorporating the Time and Effort requirements and maintain supporting documentation. Corrective actions: Please see the last page for management's response as prepared on District letterhead.