2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -004 Approval Of Expense Transactions – Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles
ALNs 10.555/10.553 – Child Nutrition Cluster And 84.425/84.425C/84.425D/84.425U Elementary And Secondary School Emergency Relief Fund (ESSER)
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that payroll transactions are approved by the respective principal prior to their submission for payment
Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided.
Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment.
Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness.
Questioned Costs: Not applicable.
Context: These audit findings represent a systemic issue.
Identification As A Repeat Finding: Not applicable.
Recommendation: The School should maintain proper documentation for all payroll transactions.
View of Responsible officials and Timing: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.
2023 -004 Approval Of Expense Transactions – Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles
ALNs 10.555/10.553 – Child Nutrition Cluster And 84.425/84.425C/84.425D/84.425U Elementary And Secondary School Emergency Relief Fund (ESSER)
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that payroll transactions are approved by the respective principal prior to their submission for payment
Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided.
Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment.
Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness.
Questioned Costs: Not applicable.
Context: These audit findings represent a systemic issue.
Identification As A Repeat Finding: Not applicable.
Recommendation: The School should maintain proper documentation for all payroll transactions.
View of Responsible officials and Timing: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.
2023 -004 Approval Of Expense Transactions – Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles
ALNs 10.555/10.553 – Child Nutrition Cluster And 84.425/84.425C/84.425D/84.425U Elementary And Secondary School Emergency Relief Fund (ESSER)
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that payroll transactions are approved by the respective principal prior to their submission for payment
Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided.
Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment.
Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness.
Questioned Costs: Not applicable.
Context: These audit findings represent a systemic issue.
Identification As A Repeat Finding: Not applicable.
Recommendation: The School should maintain proper documentation for all payroll transactions.
View of Responsible officials and Timing: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.
2023 -004 Approval Of Expense Transactions – Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles
ALNs 10.555/10.553 – Child Nutrition Cluster And 84.425/84.425C/84.425D/84.425U Elementary And Secondary School Emergency Relief Fund (ESSER)
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that payroll transactions are approved by the respective principal prior to their submission for payment
Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided.
Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment.
Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness.
Questioned Costs: Not applicable.
Context: These audit findings represent a systemic issue.
Identification As A Repeat Finding: Not applicable.
Recommendation: The School should maintain proper documentation for all payroll transactions.
View of Responsible officials and Timing: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.
2023 -004 Approval Of Expense Transactions – Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles
ALNs 10.555/10.553 – Child Nutrition Cluster And 84.425/84.425C/84.425D/84.425U Elementary And Secondary School Emergency Relief Fund (ESSER)
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that payroll transactions are approved by the respective principal prior to their submission for payment
Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided.
Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment.
Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness.
Questioned Costs: Not applicable.
Context: These audit findings represent a systemic issue.
Identification As A Repeat Finding: Not applicable.
Recommendation: The School should maintain proper documentation for all payroll transactions.
View of Responsible officials and Timing: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.
2023 -004 Approval Of Expense Transactions – Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles
ALNs 10.555/10.553 – Child Nutrition Cluster And 84.425/84.425C/84.425D/84.425U Elementary And Secondary School Emergency Relief Fund (ESSER)
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that payroll transactions are approved by the respective principal prior to their submission for payment
Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided.
Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment.
Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness.
Questioned Costs: Not applicable.
Context: These audit findings represent a systemic issue.
Identification As A Repeat Finding: Not applicable.
Recommendation: The School should maintain proper documentation for all payroll transactions.
View of Responsible officials and Timing: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.
2023 -004 Approval Of Expense Transactions – Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles
ALNs 10.555/10.553 – Child Nutrition Cluster And 84.425/84.425C/84.425D/84.425U Elementary And Secondary School Emergency Relief Fund (ESSER)
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that payroll transactions are approved by the respective principal prior to their submission for payment
Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided.
Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment.
Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness.
Questioned Costs: Not applicable.
Context: These audit findings represent a systemic issue.
Identification As A Repeat Finding: Not applicable.
Recommendation: The School should maintain proper documentation for all payroll transactions.
View of Responsible officials and Timing: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.
2023 -004 Approval Of Expense Transactions – Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles
ALNs 10.555/10.553 – Child Nutrition Cluster And 84.425/84.425C/84.425D/84.425U Elementary And Secondary School Emergency Relief Fund (ESSER)
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that payroll transactions are approved by the respective principal prior to their submission for payment
Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided.
Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment.
Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness.
Questioned Costs: Not applicable.
Context: These audit findings represent a systemic issue.
Identification As A Repeat Finding: Not applicable.
Recommendation: The School should maintain proper documentation for all payroll transactions.
View of Responsible officials and Timing: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.
2023 -004 Approval Of Expense Transactions – Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles
ALNs 10.555/10.553 – Child Nutrition Cluster And 84.425/84.425C/84.425D/84.425U Elementary And Secondary School Emergency Relief Fund (ESSER)
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that payroll transactions are approved by the respective principal prior to their submission for payment
Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided.
Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment.
Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness.
Questioned Costs: Not applicable.
Context: These audit findings represent a systemic issue.
Identification As A Repeat Finding: Not applicable.
Recommendation: The School should maintain proper documentation for all payroll transactions.
View of Responsible officials and Timing: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.
2023 -004 Approval Of Expense Transactions – Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles
ALNs 10.555/10.553 – Child Nutrition Cluster And 84.425/84.425C/84.425D/84.425U Elementary And Secondary School Emergency Relief Fund (ESSER)
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that payroll transactions are approved by the respective principal prior to their submission for payment
Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided.
Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment.
Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness.
Questioned Costs: Not applicable.
Context: These audit findings represent a systemic issue.
Identification As A Repeat Finding: Not applicable.
Recommendation: The School should maintain proper documentation for all payroll transactions.
View of Responsible officials and Timing: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA.
Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process.
Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval.
Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA.
Questioned Costs: Not applicable.
Context: Not applicable.
Identification As A Repeat Finding: Yes.
Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner.
View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
2023 -004 Approval Of Expense Transactions – Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles
ALNs 10.555/10.553 – Child Nutrition Cluster And 84.425/84.425C/84.425D/84.425U Elementary And Secondary School Emergency Relief Fund (ESSER)
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that payroll transactions are approved by the respective principal prior to their submission for payment
Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided.
Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment.
Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness.
Questioned Costs: Not applicable.
Context: These audit findings represent a systemic issue.
Identification As A Repeat Finding: Not applicable.
Recommendation: The School should maintain proper documentation for all payroll transactions.
View of Responsible officials and Timing: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.
2023 -004 Approval Of Expense Transactions – Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles
ALNs 10.555/10.553 – Child Nutrition Cluster And 84.425/84.425C/84.425D/84.425U Elementary And Secondary School Emergency Relief Fund (ESSER)
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that payroll transactions are approved by the respective principal prior to their submission for payment
Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided.
Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment.
Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness.
Questioned Costs: Not applicable.
Context: These audit findings represent a systemic issue.
Identification As A Repeat Finding: Not applicable.
Recommendation: The School should maintain proper documentation for all payroll transactions.
View of Responsible officials and Timing: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.
2023 -004 Approval Of Expense Transactions – Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles
ALNs 10.555/10.553 – Child Nutrition Cluster And 84.425/84.425C/84.425D/84.425U Elementary And Secondary School Emergency Relief Fund (ESSER)
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that payroll transactions are approved by the respective principal prior to their submission for payment
Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided.
Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment.
Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness.
Questioned Costs: Not applicable.
Context: These audit findings represent a systemic issue.
Identification As A Repeat Finding: Not applicable.
Recommendation: The School should maintain proper documentation for all payroll transactions.
View of Responsible officials and Timing: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.
2023 -004 Approval Of Expense Transactions – Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles
ALNs 10.555/10.553 – Child Nutrition Cluster And 84.425/84.425C/84.425D/84.425U Elementary And Secondary School Emergency Relief Fund (ESSER)
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that payroll transactions are approved by the respective principal prior to their submission for payment
Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided.
Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment.
Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness.
Questioned Costs: Not applicable.
Context: These audit findings represent a systemic issue.
Identification As A Repeat Finding: Not applicable.
Recommendation: The School should maintain proper documentation for all payroll transactions.
View of Responsible officials and Timing: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.
2023 -004 Approval Of Expense Transactions – Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles
ALNs 10.555/10.553 – Child Nutrition Cluster And 84.425/84.425C/84.425D/84.425U Elementary And Secondary School Emergency Relief Fund (ESSER)
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that payroll transactions are approved by the respective principal prior to their submission for payment
Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided.
Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment.
Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness.
Questioned Costs: Not applicable.
Context: These audit findings represent a systemic issue.
Identification As A Repeat Finding: Not applicable.
Recommendation: The School should maintain proper documentation for all payroll transactions.
View of Responsible officials and Timing: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.
2023 -004 Approval Of Expense Transactions – Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles
ALNs 10.555/10.553 – Child Nutrition Cluster And 84.425/84.425C/84.425D/84.425U Elementary And Secondary School Emergency Relief Fund (ESSER)
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that payroll transactions are approved by the respective principal prior to their submission for payment
Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided.
Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment.
Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness.
Questioned Costs: Not applicable.
Context: These audit findings represent a systemic issue.
Identification As A Repeat Finding: Not applicable.
Recommendation: The School should maintain proper documentation for all payroll transactions.
View of Responsible officials and Timing: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.
2023 -004 Approval Of Expense Transactions – Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles
ALNs 10.555/10.553 – Child Nutrition Cluster And 84.425/84.425C/84.425D/84.425U Elementary And Secondary School Emergency Relief Fund (ESSER)
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that payroll transactions are approved by the respective principal prior to their submission for payment
Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided.
Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment.
Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness.
Questioned Costs: Not applicable.
Context: These audit findings represent a systemic issue.
Identification As A Repeat Finding: Not applicable.
Recommendation: The School should maintain proper documentation for all payroll transactions.
View of Responsible officials and Timing: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.
2023 -004 Approval Of Expense Transactions – Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles
ALNs 10.555/10.553 – Child Nutrition Cluster And 84.425/84.425C/84.425D/84.425U Elementary And Secondary School Emergency Relief Fund (ESSER)
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that payroll transactions are approved by the respective principal prior to their submission for payment
Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided.
Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment.
Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness.
Questioned Costs: Not applicable.
Context: These audit findings represent a systemic issue.
Identification As A Repeat Finding: Not applicable.
Recommendation: The School should maintain proper documentation for all payroll transactions.
View of Responsible officials and Timing: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.
2023 -004 Approval Of Expense Transactions – Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles
ALNs 10.555/10.553 – Child Nutrition Cluster And 84.425/84.425C/84.425D/84.425U Elementary And Secondary School Emergency Relief Fund (ESSER)
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that payroll transactions are approved by the respective principal prior to their submission for payment
Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided.
Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment.
Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness.
Questioned Costs: Not applicable.
Context: These audit findings represent a systemic issue.
Identification As A Repeat Finding: Not applicable.
Recommendation: The School should maintain proper documentation for all payroll transactions.
View of Responsible officials and Timing: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.
2023 -004 Approval Of Expense Transactions – Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles
ALNs 10.555/10.553 – Child Nutrition Cluster And 84.425/84.425C/84.425D/84.425U Elementary And Secondary School Emergency Relief Fund (ESSER)
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that payroll transactions are approved by the respective principal prior to their submission for payment
Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided.
Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment.
Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness.
Questioned Costs: Not applicable.
Context: These audit findings represent a systemic issue.
Identification As A Repeat Finding: Not applicable.
Recommendation: The School should maintain proper documentation for all payroll transactions.
View of Responsible officials and Timing: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.