Finding 2024-001
significant deficiency
- Program
- SPECIAL EDUCATION CLUSTER (IDEA) (84.027, 84.173)
- Compliance requirement
- Activities allowed or unallowed; Allowable costs/cost principles
- FAC record
- FY2024 audit on fac.gov
Finding text from the filing
Effect: Without the applicable required time and effort documentation, payroll expenditures from federal awards could be for individuals, cost objectives, or activities not allowable under the federal program.
Recommendation: The District will implement procedures to ensure that individuals paid from federal grants follow the time and effort documentation requirements as required under the District’s federal grant manual and 2 CFR 200.430.
View of Responsible Officials: See Corrective Action Plan.
2024-001 – Significant Deficiency in Controls – Semi-Annual Certification Forms
Criteria: The District’s responsibility for internal controls over compliance extends to ensuring that adequate documentation is maintained related to time and effort documentation, including semi-annual certification forms
Condition: We noted the District was unable to produce time and effort documentation required by the District’s federal grant manual and 2 CFR 200.430 for employees funded out of the IDEA-B program, specifically semi-annual certifications.
Cause: Due to the District taking over being the fiscal agent of the special education shared service arrangement, the District did not have sufficient procedures in place due to lack of training and turnover to ensure the employees funded out of the IDEA-B program performed the required time and effort documentation procedures.