Finding 972461 (2023-001)

2023-001 Time and Effort Certification Payroll Criteria: The District is required udner Federal OMB and State of Wyoming when working on Federal cost objective to have certification and be incorporated in the supporting documentation. The paystub does not constitute support. Documentation must be signed by the employee and the supervisor containing percent of the time on the Federal grant. A blanket certification can be performed, which should be incorporated in the District's time and effort documentation policy. Condition and context: During our testing of allowability for documentation of employee time and effort for ESSER funds the District did not produce time and effort certification documentation. Cause: The District had changes in key pertinent positions and had new employees. The District should ensure training and employees be updated on required Federal documentation. Recommendation: The District should continue to have Federal, General and State trainings in fiscal management to ensure proper grant requirements are met. Responsible Official's Response: See last page for management's response as prepared on District letterhead.