Conway Public School District

Statement of Condition: Time certifications for the Special Education program were not completed or were incorrectly completed. Criteria: Time certifications over federal expenditures should be properly completed by the appropriate personnel. Cause of condition: The District has policies in place for personnel to complete time certifications at the end of each school semester or daily if the employee spends time within multiple funds. However, management was unable to provide time certifications that were selected for testing due to the forms being misplaced and/or not completed. Additionally, several of the time certifications tested did not agree to the employee?s actual allocation of pay due to being incorrectly completed. Effect of condition: During testing, it was noted that time certifications for the Special Education Program were not properly obtained from employees, not completed, or completed incorrectly. Context: A sample of 42 payroll transactions were selected to test controls related to allowable costs. The audit testing found 8 discrepancies related to the time certifications, of which, three time certifications were misplaced and/or not completed and 5 time certifications were incorrectly completed. Recommendation: The District should monitor the completion of the periodic time certifications for applicable employees and appropriate personnel should review and approve all time certifications.

Management agrees with this finding. To support any needed testing or to answer questions that arise from the public or any governmental-agency, the District-has implemented an internal control procedure to ensure that all time certification sheets are completed, signed, and verified by the appropriate building and district-level staff. The correction process was initiated upon the auditors exit conference, and the corrections were completed by the end of October 2020. The person responsible for correcting the finding was Dr. KK Bradshaw, Assistant Superintendent.