Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster, Assistance Listing #10.555 and #10.553, for 10/1/2022 through 9/30/2023.
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award.
Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure.
Context: This is a condition identified per review of the Board’s compliance with specified requirements using a statistically valid sample.
Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable.
Cause: Policies and procedures were not followed to properly authorize transactions.
Repeat of a Prior-Year Finding: No
Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities.
View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster, Assistance Listing #10.555 and #10.553, for 10/1/2022 through 9/30/2023.
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award.
Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure.
Context: This is a condition identified per review of the Board’s compliance with specified requirements using a statistically valid sample.
Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable.
Cause: Policies and procedures were not followed to properly authorize transactions.
Repeat of a Prior-Year Finding: No
Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities.
View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster, Assistance Listing #10.555 and #10.553, for 10/1/2022 through 9/30/2023.
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award.
Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure.
Context: This is a condition identified per review of the Board’s compliance with specified requirements using a statistically valid sample.
Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable.
Cause: Policies and procedures were not followed to properly authorize transactions.
Repeat of a Prior-Year Finding: No
Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities.
View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster, Assistance Listing #10.555 and #10.553, for 10/1/2022 through 9/30/2023.
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award.
Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure.
Context: This is a condition identified per review of the Board’s compliance with specified requirements using a statistically valid sample.
Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable.
Cause: Policies and procedures were not followed to properly authorize transactions.
Repeat of a Prior-Year Finding: No
Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities.
View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster, Assistance Listing #10.555 and #10.553, for 10/1/2022 through 9/30/2023.
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award.
Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure.
Context: This is a condition identified per review of the Board’s compliance with specified requirements using a statistically valid sample.
Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable.
Cause: Policies and procedures were not followed to properly authorize transactions.
Repeat of a Prior-Year Finding: No
Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities.
View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster, Assistance Listing #10.555 and #10.553, for 10/1/2022 through 9/30/2023.
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award.
Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure.
Context: This is a condition identified per review of the Board’s compliance with specified requirements using a statistically valid sample.
Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable.
Cause: Policies and procedures were not followed to properly authorize transactions.
Repeat of a Prior-Year Finding: No
Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities.
View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster, Assistance Listing #10.555 and #10.553, for 10/1/2022 through 9/30/2023.
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award.
Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure.
Context: This is a condition identified per review of the Board’s compliance with specified requirements using a statistically valid sample.
Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable.
Cause: Policies and procedures were not followed to properly authorize transactions.
Repeat of a Prior-Year Finding: No
Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities.
View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster, Assistance Listing #10.555 and #10.553, for 10/1/2022 through 9/30/2023.
Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award.
Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure.
Context: This is a condition identified per review of the Board’s compliance with specified requirements using a statistically valid sample.
Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable.
Cause: Policies and procedures were not followed to properly authorize transactions.
Repeat of a Prior-Year Finding: No
Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities.
View of Responsible Officials: The Board and management agree with this finding.