CURRITUCK COUNTY BOARD OF EDUCATION

Finding 20-01 U.S. Department of Education Passed Through the N.C. Department of Public Instruction Program Names: Title I CFDA #?s: 84.010 SIGNIFICANT DEFICIENCY Compliance ? Allowable Costs/Cost Principals Criteria: The Uniform Grant Guidance regulates in ?200.430(i) that all salaries charged to a Federal grant must be based on records that accurately reflect the work performed; and that these records are incorporated into the official records of the subrecipient. To meet this requirement, the subrecipient must have an established agency-wide system for determining that the charges are accurate, allowable, and properly allocated. Condition: Management did not complete the required time and effort reports for the year under audit. Context: Of the eleven Title I employees tested, all eleven did not have time and effort reports on file. Effect: The Board is not in compliance with the aforementioned criteria. Cause: Controls that were in place to ensure that the aforementioned program requirement are adhered to were not followed as a result of changing personnel. Questioned costs: None Identification of a repeat finding: This is not a repeat finding from the immediate previous audit. Recommendation: We recommend that additional controls be put in place to ensure that time and effort is documented consistently and in accordance with all of the requirements of the Uniform Guidance for all employees paid with federal grant funds. Views of responsible officials and planned corrective actions: The Board of Education agrees with this finding and will implement controls to ensure that time and effort is documented consistently and in accordance with all of the requirements of the Uniform Guidance for all employees paid with federal grant funds.