University Prep Public Charter SchoolsNon-Profit

Condition: Timesheets from tutors hired for the newly implemented program and overseen by a third party were not adequately reviewed before payment. Documentation was not adequate because multiple timesheets lacked evidence of the dates worked. Several timesheets contained mathematical errors that were neither detected nor corrected.Criteria: Compliance requirements for Allowable Costs state that costs must be reasonable and necessary and that adequate documentation for each expenditure must be retained.Cause: At each level of review, the total hours worked were recalculated on each timesheet, but the daily hours worked were not. Due to oversight, the timesheets lack a dedicated space to enter the work dates and reviewers were not instructed to ensure dates were entered on timesheets.Effect: Noncompliance with Uniform Guidance requirements may make University Prep Public Charter Schools ineligible for reimbursement of current year expenditures and for future federal funding.Recommendation: Create a column on the timesheets for tutors to enter the dates worked. Instruct tutors to fill in the dates. Train reviewers to check the timesheets for work dates and to verify that the daily hours worked were calculated correctly.