BIGGS UNIFIED SCHOOL DISTRICTLocal Government

FEDERAL CERTIFICATIONS Criteria: The federal cost principles contained in the uniform guidance for administration of federal grants in Title 2 of the Code of Federal Regulations, Part 200 (the Uniform Guidance) specify which costs are allowable charges to federal programs, which costs are not allowable, and how costs charged to federal programs must be documented. LEAs must apply the Uniform Guidance to all federal funds that are subject to the cost principles. Section 200.430 specifies the standards for documenting salaries and wages charged to federal programs. These standards are in addition to those for payroll documentation. LEAs must adhere to these standards and to any additional standards established for particular programs. In accordance with federal regulations, if an employee is funded solely (100%) from a single federal program or cost objective, the minimum requirement for documenting salary or wages is a semi-annual certification by the employee that he/she worked solely on that federal program or cost objective. The certification must be signed by the employee or the supervisor having firsthand knowledge of the work performed. Condition: Payroll and benefits charged to the Coronavirus Relief Fund program were not supported by semi-annual certifications. Questioned Costs: $302,114. All salaries and benefits charged to the program for 2020-21. Context: Semi-annual certifications were not prepared by any employee whose salary was charged to the Coronavirus Relief Fund program during fiscal year 2020-21. Effect: The District did not comply with federal regulations, and did not provide adequate supporting documentation for payroll charged to a federal program. As a result, payroll and benefit costs charged to the Coronavirus Relief Fund program could be disallowed due to the lack of adequate documentation. Cause: The District was unaware of the requirement for semi-annual certifications by employees who are funded solely (100%) from a single federal program. SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONCLUDED) FEDERAL CERTIFICATIONS (CONCLUDED) Recommendation: Semi-annual certifications should be prepared by all employees who are funded solely (100%) from a single federal program. The certification should be signed by the employee or the supervisor having firsthand knowledge of the work performed, and should be forwarded to the business office as soon as they are completed. District Response: The district will ensure that semi-annual certifications are generated and signed by each employee who is funded solely by a single federal program in fiscal years starting with 2021-22.