CLARENDON SCHOOL DISTRICT TWOLocal Government

Finding 2019-001 ? Special Education Cluster Cost Principles Criteria: The South Carolina Department of Education Terms and Conditions and Assurances for Federal Awards state that the District will comply with the Office of Management and Budget 2 CFR Part 200 Subpart E ? Cost Principles related to allowability, reasonableness, and allocability of costs consistent with the budget and also by maintaining required support for salaries and wages. Where employees are expected to work solely on a single Federal award or cost objective, charges for their salaries and wages are to be supported by periodic certifications that the employees worked solely on that program for the period covered by the certification. These certifications are to be prepared at least semi-annually and will be signed by the employee or supervisory official having first-hand knowledge of the work performed by the employee. Condition: We noted that employees employed solely under the IDEA program signed two certifications for the year, but both covered the period October 31, 2018, through March 31, 2019, rather than one for the period July through December, 2018, and a second for the period January through June, 2019. Effect: The District did not comply with Cost Principles related to the support required for salaries and wages. Cause: Unknown. Recommendation: For employees employed solely under one federal award program, the employee and supervisor should sign one certification that covers July through December, and another that covers the period January through June for each employee school year. Likewise, PARS should be maintained to document time on each program if an employee?s time is split between federal programs or is partially paid with non-federal funds.

GSA_MIGRATION