2022-003) Preparation of Schedule of Expenditures and Federal Awards Questioned Costs: N/A Assistance Listing Numbers Name of Federal Program or Cluster 97.036 Disaster Grants-Public Assistance (Presidentially Declared Disasters) 84.425D ?Achieve? ? COVID-19 - ESSER II Formula 32.009 Emergency Connectivity Fund Criteria: The Uniform Guidance Subpart F section 200.510 requires the preparation of the Schedule of Expenditures of Federal Awards (SEFA) that includes an accurate reporting of federal awards expended based on the terms and conditions of the grants along with the amount of funds disbursed to sub-recipients. In order for the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the identification of federal expenditures, timely and accurate preparation and review of the amounts reported on the SEFA. Condition: The initial SEFA prepared by the School Bord?s did not accurately include or identify all the federal program expenditures. Universe/ Population: None Sample size: None Cause: The grant awards or agreements were not properly interpreted or reviewed to identify or determine the proper amount to be reported as expenditures or SEFA. Effect: The SEFA provided to us for audit did not contain all the federal programs or the correct amounts of federal expenditures based on the terms of the grant awards and requirements to reporting on some of the federal programs reported. Inaccuracies or excluding information on the SEFA causes delays in completing the single audit and risks filing a SEFA that is incomplete or inaccurate. Recommendation: The School Board should strengthen its controls including its review and approval processes over the identification of federal programs, and the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal expenditures. View of Responsible Official: Management agrees with finding. Disaster Grants through FEMA are managed by rules and processes that are not easily accounted for in traditional accounting systems. ESSER II and III grants relatively new and designed to be implemented over multiple years leading to shifting of expenditures from one grant to another depending on spending priorities. Procedures will be strengthened to fully and accurately identify all federal program expenditures and record in the appropriate accounting funds.
2022-003) Preparation of Schedule of Expenditures and Federal Awards Questioned Costs: N/A Assistance Listing Numbers Name of Federal Program or Cluster 97.036 Disaster Grants-Public Assistance (Presidentially Declared Disasters) 84.425D ?Achieve? ? COVID-19 - ESSER II Formula 32.009 Emergency Connectivity Fund Criteria: The Uniform Guidance Subpart F section 200.510 requires the preparation of the Schedule of Expenditures of Federal Awards (SEFA) that includes an accurate reporting of federal awards expended based on the terms and conditions of the grants along with the amount of funds disbursed to sub-recipients. In order for the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the identification of federal expenditures, timely and accurate preparation and review of the amounts reported on the SEFA. Condition: The initial SEFA prepared by the School Bord?s did not accurately include or identify all the federal program expenditures. Universe/ Population: None Sample size: None Cause: The grant awards or agreements were not properly interpreted or reviewed to identify or determine the proper amount to be reported as expenditures or SEFA. Effect: The SEFA provided to us for audit did not contain all the federal programs or the correct amounts of federal expenditures based on the terms of the grant awards and requirements to reporting on some of the federal programs reported. Inaccuracies or excluding information on the SEFA causes delays in completing the single audit and risks filing a SEFA that is incomplete or inaccurate. Recommendation: The School Board should strengthen its controls including its review and approval processes over the identification of federal programs, and the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal expenditures. View of Responsible Official: Management agrees with finding. Disaster Grants through FEMA are managed by rules and processes that are not easily accounted for in traditional accounting systems. ESSER II and III grants relatively new and designed to be implemented over multiple years leading to shifting of expenditures from one grant to another depending on spending priorities. Procedures will be strengthened to fully and accurately identify all federal program expenditures and record in the appropriate accounting funds.
2022-003) Preparation of Schedule of Expenditures and Federal Awards Questioned Costs: N/A Assistance Listing Numbers Name of Federal Program or Cluster 97.036 Disaster Grants-Public Assistance (Presidentially Declared Disasters) 84.425D ?Achieve? ? COVID-19 - ESSER II Formula 32.009 Emergency Connectivity Fund Criteria: The Uniform Guidance Subpart F section 200.510 requires the preparation of the Schedule of Expenditures of Federal Awards (SEFA) that includes an accurate reporting of federal awards expended based on the terms and conditions of the grants along with the amount of funds disbursed to sub-recipients. In order for the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the identification of federal expenditures, timely and accurate preparation and review of the amounts reported on the SEFA. Condition: The initial SEFA prepared by the School Bord?s did not accurately include or identify all the federal program expenditures. Universe/ Population: None Sample size: None Cause: The grant awards or agreements were not properly interpreted or reviewed to identify or determine the proper amount to be reported as expenditures or SEFA. Effect: The SEFA provided to us for audit did not contain all the federal programs or the correct amounts of federal expenditures based on the terms of the grant awards and requirements to reporting on some of the federal programs reported. Inaccuracies or excluding information on the SEFA causes delays in completing the single audit and risks filing a SEFA that is incomplete or inaccurate. Recommendation: The School Board should strengthen its controls including its review and approval processes over the identification of federal programs, and the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal expenditures. View of Responsible Official: Management agrees with finding. Disaster Grants through FEMA are managed by rules and processes that are not easily accounted for in traditional accounting systems. ESSER II and III grants relatively new and designed to be implemented over multiple years leading to shifting of expenditures from one grant to another depending on spending priorities. Procedures will be strengthened to fully and accurately identify all federal program expenditures and record in the appropriate accounting funds.
2022-004) Late Completion and Filing of Single Audit Questioned Costs: N/A Assistance Listing Numbers Name of Federal Program or Cluster 97.036 Disaster Grants-Public Assistance (Presidentially Declared Disasters) Criteria: The Office of Management and Budget (OMB) designated the Census Bureau as the National Clearinghouse (or Federal Audit Clearinghouse FAC) for the receipt of Single Audit Reports from state and local governments. In this capacity, the Census Bureau serves as the central collection point and repository for audit reports prepared and submitted under provisions of the Single Audit Act of 1984 (amended in 1996), and Uniform Guidance section 200.512. States, local governments, Indian Tribes or Tribal Organizations, institutions of higher education (IHEs), and nonprofit organizations that annually expend $750,000 or more in federal awards must perform a Single Audit and complete Form SFSAC for every fiscal period during which they meet the reporting dollar threshold. The central collection point for single audit reports is the Federal Audit Clearing House Internet Data Entry System (IDES) website. Without any waivers, the report is due no later than nine months after an entity?s year end. Condition(s): The School Board did not file its single audit report with the Federal Audit Clearing House in the timeline established by regulation which is nine months after the year end of June 30, 2022. The School Board did request and received approval of an extension to file the audit report with the Louisiana Legislative Auditor within six months of the year end; however, the School Board did not receive an extension to file within nine months of its yearend from the federal government. Universe/ Population: None Sample size: None Cause: The completion of the School Board?s audit was delayed due to the lack of proper procedures and controls to identify and record expenditures reportable on the SEFA associated with the FEMA disaster grant. The School Boards data and supporting schedules were not maintained in a manner to identify the expenditures subject to being reported on the SEFA for the FEMA disaster grant. Management was ultimately able to provide the necessary support to complete the audit. Effect: The lack of timely filing may result in delays or denial of federal grant assistance.Recommendation: The School Board should implement procedures to ensure all future filings are completed timely. View of Responsible Official: Management agrees with the finding. Management will implement procedures referenced in Finding 2022-001 and 2022-003 that will help facilitate gathering information necessary for proper recording at year end to avoid this issue in the future and allow timely completion of the audit.
2022-003) Preparation of Schedule of Expenditures and Federal Awards Questioned Costs: N/A Assistance Listing Numbers Name of Federal Program or Cluster 97.036 Disaster Grants-Public Assistance (Presidentially Declared Disasters) 84.425D ?Achieve? ? COVID-19 - ESSER II Formula 32.009 Emergency Connectivity Fund Criteria: The Uniform Guidance Subpart F section 200.510 requires the preparation of the Schedule of Expenditures of Federal Awards (SEFA) that includes an accurate reporting of federal awards expended based on the terms and conditions of the grants along with the amount of funds disbursed to sub-recipients. In order for the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the identification of federal expenditures, timely and accurate preparation and review of the amounts reported on the SEFA. Condition: The initial SEFA prepared by the School Bord?s did not accurately include or identify all the federal program expenditures. Universe/ Population: None Sample size: None Cause: The grant awards or agreements were not properly interpreted or reviewed to identify or determine the proper amount to be reported as expenditures or SEFA. Effect: The SEFA provided to us for audit did not contain all the federal programs or the correct amounts of federal expenditures based on the terms of the grant awards and requirements to reporting on some of the federal programs reported. Inaccuracies or excluding information on the SEFA causes delays in completing the single audit and risks filing a SEFA that is incomplete or inaccurate. Recommendation: The School Board should strengthen its controls including its review and approval processes over the identification of federal programs, and the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal expenditures. View of Responsible Official: Management agrees with finding. Disaster Grants through FEMA are managed by rules and processes that are not easily accounted for in traditional accounting systems. ESSER II and III grants relatively new and designed to be implemented over multiple years leading to shifting of expenditures from one grant to another depending on spending priorities. Procedures will be strengthened to fully and accurately identify all federal program expenditures and record in the appropriate accounting funds.
2022-003) Preparation of Schedule of Expenditures and Federal Awards Questioned Costs: N/A Assistance Listing Numbers Name of Federal Program or Cluster 97.036 Disaster Grants-Public Assistance (Presidentially Declared Disasters) 84.425D ?Achieve? ? COVID-19 - ESSER II Formula 32.009 Emergency Connectivity Fund Criteria: The Uniform Guidance Subpart F section 200.510 requires the preparation of the Schedule of Expenditures of Federal Awards (SEFA) that includes an accurate reporting of federal awards expended based on the terms and conditions of the grants along with the amount of funds disbursed to sub-recipients. In order for the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the identification of federal expenditures, timely and accurate preparation and review of the amounts reported on the SEFA. Condition: The initial SEFA prepared by the School Bord?s did not accurately include or identify all the federal program expenditures. Universe/ Population: None Sample size: None Cause: The grant awards or agreements were not properly interpreted or reviewed to identify or determine the proper amount to be reported as expenditures or SEFA. Effect: The SEFA provided to us for audit did not contain all the federal programs or the correct amounts of federal expenditures based on the terms of the grant awards and requirements to reporting on some of the federal programs reported. Inaccuracies or excluding information on the SEFA causes delays in completing the single audit and risks filing a SEFA that is incomplete or inaccurate. Recommendation: The School Board should strengthen its controls including its review and approval processes over the identification of federal programs, and the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal expenditures. View of Responsible Official: Management agrees with finding. Disaster Grants through FEMA are managed by rules and processes that are not easily accounted for in traditional accounting systems. ESSER II and III grants relatively new and designed to be implemented over multiple years leading to shifting of expenditures from one grant to another depending on spending priorities. Procedures will be strengthened to fully and accurately identify all federal program expenditures and record in the appropriate accounting funds.
2022-003) Preparation of Schedule of Expenditures and Federal Awards Questioned Costs: N/A Assistance Listing Numbers Name of Federal Program or Cluster 97.036 Disaster Grants-Public Assistance (Presidentially Declared Disasters) 84.425D ?Achieve? ? COVID-19 - ESSER II Formula 32.009 Emergency Connectivity Fund Criteria: The Uniform Guidance Subpart F section 200.510 requires the preparation of the Schedule of Expenditures of Federal Awards (SEFA) that includes an accurate reporting of federal awards expended based on the terms and conditions of the grants along with the amount of funds disbursed to sub-recipients. In order for the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the identification of federal expenditures, timely and accurate preparation and review of the amounts reported on the SEFA. Condition: The initial SEFA prepared by the School Bord?s did not accurately include or identify all the federal program expenditures. Universe/ Population: None Sample size: None Cause: The grant awards or agreements were not properly interpreted or reviewed to identify or determine the proper amount to be reported as expenditures or SEFA. Effect: The SEFA provided to us for audit did not contain all the federal programs or the correct amounts of federal expenditures based on the terms of the grant awards and requirements to reporting on some of the federal programs reported. Inaccuracies or excluding information on the SEFA causes delays in completing the single audit and risks filing a SEFA that is incomplete or inaccurate. Recommendation: The School Board should strengthen its controls including its review and approval processes over the identification of federal programs, and the information and balances that are accumulated and reported on the SEFA to make sure the expenditures reported are an accurate representation of federal expenditures. View of Responsible Official: Management agrees with finding. Disaster Grants through FEMA are managed by rules and processes that are not easily accounted for in traditional accounting systems. ESSER II and III grants relatively new and designed to be implemented over multiple years leading to shifting of expenditures from one grant to another depending on spending priorities. Procedures will be strengthened to fully and accurately identify all federal program expenditures and record in the appropriate accounting funds.
2022-004) Late Completion and Filing of Single Audit Questioned Costs: N/A Assistance Listing Numbers Name of Federal Program or Cluster 97.036 Disaster Grants-Public Assistance (Presidentially Declared Disasters) Criteria: The Office of Management and Budget (OMB) designated the Census Bureau as the National Clearinghouse (or Federal Audit Clearinghouse FAC) for the receipt of Single Audit Reports from state and local governments. In this capacity, the Census Bureau serves as the central collection point and repository for audit reports prepared and submitted under provisions of the Single Audit Act of 1984 (amended in 1996), and Uniform Guidance section 200.512. States, local governments, Indian Tribes or Tribal Organizations, institutions of higher education (IHEs), and nonprofit organizations that annually expend $750,000 or more in federal awards must perform a Single Audit and complete Form SFSAC for every fiscal period during which they meet the reporting dollar threshold. The central collection point for single audit reports is the Federal Audit Clearing House Internet Data Entry System (IDES) website. Without any waivers, the report is due no later than nine months after an entity?s year end. Condition(s): The School Board did not file its single audit report with the Federal Audit Clearing House in the timeline established by regulation which is nine months after the year end of June 30, 2022. The School Board did request and received approval of an extension to file the audit report with the Louisiana Legislative Auditor within six months of the year end; however, the School Board did not receive an extension to file within nine months of its yearend from the federal government. Universe/ Population: None Sample size: None Cause: The completion of the School Board?s audit was delayed due to the lack of proper procedures and controls to identify and record expenditures reportable on the SEFA associated with the FEMA disaster grant. The School Boards data and supporting schedules were not maintained in a manner to identify the expenditures subject to being reported on the SEFA for the FEMA disaster grant. Management was ultimately able to provide the necessary support to complete the audit. Effect: The lack of timely filing may result in delays or denial of federal grant assistance.Recommendation: The School Board should implement procedures to ensure all future filings are completed timely. View of Responsible Official: Management agrees with the finding. Management will implement procedures referenced in Finding 2022-001 and 2022-003 that will help facilitate gathering information necessary for proper recording at year end to avoid this issue in the future and allow timely completion of the audit.