Finding 2025-001
significant deficiency
- Program
- HEAD START CLUSTER (93.600); SPECIAL EDUCATION CLUSTER (IDEA) (84.027, 84.173)
- Compliance requirement
- Activities allowed or unallowed; Allowable costs/cost principles
- FAC record
- FY2025 audit on fac.gov
Finding text from the filing
Programs: 82.027A/82.173A – Special Education Cluster93.600 – Head Start
Criteria: The District’s responsibility for internal controls over compliance extends to ensuring thatadequate support is maintained related to time and effort documentation.
Condition: We noted the District was unable to produce time and effort documentation required bythe District’s federal grant manual and 2 CFR 200.430 for employees funded out of the IDEA-B andHead Start programs.
Cause: Due to turnover at the district, time and effort documentation was not able to be located.
Effect: Without the applicable required time and effort documentation, payroll expenditures fromfederal awards could be for individuals, cost objectives, or activities not allowable under the federalprogram.
Recommendation: The District will implement procedures to ensure that individuals paid fromfederal grants follow the time and effort documentation requirements as required under the District’sfederal grant manual and 2 CFR 200.430.
View of Responsible Officials: See Corrective Action Plan.