Audit 310032

FY End
2023-09-30
Total Expended
$11.66M
Findings
18
Programs
15
Year: 2023 Accepted: 2024-06-26

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
402824 2023-007 Significant Deficiency - B
402825 2023-007 Significant Deficiency - B
402826 2023-007 Significant Deficiency - B
402827 2023-007 Significant Deficiency - B
402828 2023-007 Significant Deficiency - B
402829 2023-008 Significant Deficiency - B
402830 2023-008 Significant Deficiency - B
402831 2023-008 Significant Deficiency - B
402832 2023-008 Significant Deficiency - B
979266 2023-007 Significant Deficiency - B
979267 2023-007 Significant Deficiency - B
979268 2023-007 Significant Deficiency - B
979269 2023-007 Significant Deficiency - B
979270 2023-007 Significant Deficiency - B
979271 2023-008 Significant Deficiency - B
979272 2023-008 Significant Deficiency - B
979273 2023-008 Significant Deficiency - B
979274 2023-008 Significant Deficiency - B

Contacts

Name Title Type
YL17SAVR2DJ3 Rachael Fillmore Auditee
2517432150 Ashli Page Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Monroe County Board of Education has not elected to use the 10-percent de minimis indirect cost rate allowed in the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Monroe County Board of Education under programs of the federal government for the year ended September 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Monroe County Board of Education, it is not intended to and does not present the financial position or changes in net position of the Monroe County Board of Education.

Finding Details

Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(a)(2) outlines the requirements of allowable compensation, and states that the compensation should follow an appointment made in accordance with the non-Federal entity's written policies. The Monroe County Board of Education's (the "Board") Policies and Procedures Manual states, "Except as established and governed by the terms of a special employment contract, Board employees will be compensated at rates of pay that are approved by the Board" and "When required, such salary or compensation rates will be included in a schedule to be developed and adopted by the Board in accordance with state law". When reviewing the Child Nutrition Cluster, sixty expenditures were randomly selected for testing. Five of the sixty expenditures tested included errors related to the calculation of leave and errors in payments of approved salaries. Controls were not in place to ensure personnel were properly compensated in accordance with approved rates of pay and approved salary schedules. As a result, the Monroe County Board of Education (the “Board”) did not calculate salaries paid to employees in accordance with the Board’s policies.
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(a)(2) outlines the requirements of allowable compensation, and states that the compensation should follow an appointment made in accordance with the non-Federal entity's written policies. The Monroe County Board of Education's (the "Board") Policies and Procedures Manual states, "Except as established and governed by the terms of a special employment contract, Board employees will be compensated at rates of pay that are approved by the Board" and "When required, such salary or compensation rates will be included in a schedule to be developed and adopted by the Board in accordance with state law". When reviewing the Child Nutrition Cluster, sixty expenditures were randomly selected for testing. Five of the sixty expenditures tested included errors related to the calculation of leave and errors in payments of approved salaries. Controls were not in place to ensure personnel were properly compensated in accordance with approved rates of pay and approved salary schedules. As a result, the Monroe County Board of Education (the “Board”) did not calculate salaries paid to employees in accordance with the Board’s policies.
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(a)(2) outlines the requirements of allowable compensation, and states that the compensation should follow an appointment made in accordance with the non-Federal entity's written policies. The Monroe County Board of Education's (the "Board") Policies and Procedures Manual states, "Except as established and governed by the terms of a special employment contract, Board employees will be compensated at rates of pay that are approved by the Board" and "When required, such salary or compensation rates will be included in a schedule to be developed and adopted by the Board in accordance with state law". When reviewing the Child Nutrition Cluster, sixty expenditures were randomly selected for testing. Five of the sixty expenditures tested included errors related to the calculation of leave and errors in payments of approved salaries. Controls were not in place to ensure personnel were properly compensated in accordance with approved rates of pay and approved salary schedules. As a result, the Monroe County Board of Education (the “Board”) did not calculate salaries paid to employees in accordance with the Board’s policies.
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(a)(2) outlines the requirements of allowable compensation, and states that the compensation should follow an appointment made in accordance with the non-Federal entity's written policies. The Monroe County Board of Education's (the "Board") Policies and Procedures Manual states, "Except as established and governed by the terms of a special employment contract, Board employees will be compensated at rates of pay that are approved by the Board" and "When required, such salary or compensation rates will be included in a schedule to be developed and adopted by the Board in accordance with state law". When reviewing the Child Nutrition Cluster, sixty expenditures were randomly selected for testing. Five of the sixty expenditures tested included errors related to the calculation of leave and errors in payments of approved salaries. Controls were not in place to ensure personnel were properly compensated in accordance with approved rates of pay and approved salary schedules. As a result, the Monroe County Board of Education (the “Board”) did not calculate salaries paid to employees in accordance with the Board’s policies.
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(a)(2) outlines the requirements of allowable compensation, and states that the compensation should follow an appointment made in accordance with the non-Federal entity's written policies. The Monroe County Board of Education's (the "Board") Policies and Procedures Manual states, "Except as established and governed by the terms of a special employment contract, Board employees will be compensated at rates of pay that are approved by the Board" and "When required, such salary or compensation rates will be included in a schedule to be developed and adopted by the Board in accordance with state law". When reviewing the Child Nutrition Cluster, sixty expenditures were randomly selected for testing. Five of the sixty expenditures tested included errors related to the calculation of leave and errors in payments of approved salaries. Controls were not in place to ensure personnel were properly compensated in accordance with approved rates of pay and approved salary schedules. As a result, the Monroe County Board of Education (the “Board”) did not calculate salaries paid to employees in accordance with the Board’s policies.
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(a)(2) outlines the requirements of allowable compensation, and states that the compensation should follow an appointment made in accordance with the non-Federal entity's written policies. The Monroe County Board of Education's (the "Board") Policies and Procedures Manual states, "Except as established and governed by the terms of a special employment contract, Board employees will be compensated at rates of pay that are approved by the Board" and "When required, such salary or compensation rates will be included in a schedule to be developed and adopted by the Board in accordance with state law". When reviewing the Special Education Cluster, sixty expenditures were randomly selected for testing. Five of the sixty expenditures tested included errors related to the calculation and proration of salaries paid to employees. Controls were not in place to ensure personnel were properly compensated in accordance with approved rates of pay and approved salary schedules. As a result, the Monroe County Board of Education (the “Board”) did not calculate salaries paid to employees in accordance with the Board’s policies.
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(a)(2) outlines the requirements of allowable compensation, and states that the compensation should follow an appointment made in accordance with the non-Federal entity's written policies. The Monroe County Board of Education's (the "Board") Policies and Procedures Manual states, "Except as established and governed by the terms of a special employment contract, Board employees will be compensated at rates of pay that are approved by the Board" and "When required, such salary or compensation rates will be included in a schedule to be developed and adopted by the Board in accordance with state law". When reviewing the Special Education Cluster, sixty expenditures were randomly selected for testing. Five of the sixty expenditures tested included errors related to the calculation and proration of salaries paid to employees. Controls were not in place to ensure personnel were properly compensated in accordance with approved rates of pay and approved salary schedules. As a result, the Monroe County Board of Education (the “Board”) did not calculate salaries paid to employees in accordance with the Board’s policies.
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(a)(2) outlines the requirements of allowable compensation, and states that the compensation should follow an appointment made in accordance with the non-Federal entity's written policies. The Monroe County Board of Education's (the "Board") Policies and Procedures Manual states, "Except as established and governed by the terms of a special employment contract, Board employees will be compensated at rates of pay that are approved by the Board" and "When required, such salary or compensation rates will be included in a schedule to be developed and adopted by the Board in accordance with state law". When reviewing the Special Education Cluster, sixty expenditures were randomly selected for testing. Five of the sixty expenditures tested included errors related to the calculation and proration of salaries paid to employees. Controls were not in place to ensure personnel were properly compensated in accordance with approved rates of pay and approved salary schedules. As a result, the Monroe County Board of Education (the “Board”) did not calculate salaries paid to employees in accordance with the Board’s policies.
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(a)(2) outlines the requirements of allowable compensation, and states that the compensation should follow an appointment made in accordance with the non-Federal entity's written policies. The Monroe County Board of Education's (the "Board") Policies and Procedures Manual states, "Except as established and governed by the terms of a special employment contract, Board employees will be compensated at rates of pay that are approved by the Board" and "When required, such salary or compensation rates will be included in a schedule to be developed and adopted by the Board in accordance with state law". When reviewing the Special Education Cluster, sixty expenditures were randomly selected for testing. Five of the sixty expenditures tested included errors related to the calculation and proration of salaries paid to employees. Controls were not in place to ensure personnel were properly compensated in accordance with approved rates of pay and approved salary schedules. As a result, the Monroe County Board of Education (the “Board”) did not calculate salaries paid to employees in accordance with the Board’s policies.
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(a)(2) outlines the requirements of allowable compensation, and states that the compensation should follow an appointment made in accordance with the non-Federal entity's written policies. The Monroe County Board of Education's (the "Board") Policies and Procedures Manual states, "Except as established and governed by the terms of a special employment contract, Board employees will be compensated at rates of pay that are approved by the Board" and "When required, such salary or compensation rates will be included in a schedule to be developed and adopted by the Board in accordance with state law". When reviewing the Child Nutrition Cluster, sixty expenditures were randomly selected for testing. Five of the sixty expenditures tested included errors related to the calculation of leave and errors in payments of approved salaries. Controls were not in place to ensure personnel were properly compensated in accordance with approved rates of pay and approved salary schedules. As a result, the Monroe County Board of Education (the “Board”) did not calculate salaries paid to employees in accordance with the Board’s policies.
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(a)(2) outlines the requirements of allowable compensation, and states that the compensation should follow an appointment made in accordance with the non-Federal entity's written policies. The Monroe County Board of Education's (the "Board") Policies and Procedures Manual states, "Except as established and governed by the terms of a special employment contract, Board employees will be compensated at rates of pay that are approved by the Board" and "When required, such salary or compensation rates will be included in a schedule to be developed and adopted by the Board in accordance with state law". When reviewing the Child Nutrition Cluster, sixty expenditures were randomly selected for testing. Five of the sixty expenditures tested included errors related to the calculation of leave and errors in payments of approved salaries. Controls were not in place to ensure personnel were properly compensated in accordance with approved rates of pay and approved salary schedules. As a result, the Monroe County Board of Education (the “Board”) did not calculate salaries paid to employees in accordance with the Board’s policies.
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(a)(2) outlines the requirements of allowable compensation, and states that the compensation should follow an appointment made in accordance with the non-Federal entity's written policies. The Monroe County Board of Education's (the "Board") Policies and Procedures Manual states, "Except as established and governed by the terms of a special employment contract, Board employees will be compensated at rates of pay that are approved by the Board" and "When required, such salary or compensation rates will be included in a schedule to be developed and adopted by the Board in accordance with state law". When reviewing the Child Nutrition Cluster, sixty expenditures were randomly selected for testing. Five of the sixty expenditures tested included errors related to the calculation of leave and errors in payments of approved salaries. Controls were not in place to ensure personnel were properly compensated in accordance with approved rates of pay and approved salary schedules. As a result, the Monroe County Board of Education (the “Board”) did not calculate salaries paid to employees in accordance with the Board’s policies.
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(a)(2) outlines the requirements of allowable compensation, and states that the compensation should follow an appointment made in accordance with the non-Federal entity's written policies. The Monroe County Board of Education's (the "Board") Policies and Procedures Manual states, "Except as established and governed by the terms of a special employment contract, Board employees will be compensated at rates of pay that are approved by the Board" and "When required, such salary or compensation rates will be included in a schedule to be developed and adopted by the Board in accordance with state law". When reviewing the Child Nutrition Cluster, sixty expenditures were randomly selected for testing. Five of the sixty expenditures tested included errors related to the calculation of leave and errors in payments of approved salaries. Controls were not in place to ensure personnel were properly compensated in accordance with approved rates of pay and approved salary schedules. As a result, the Monroe County Board of Education (the “Board”) did not calculate salaries paid to employees in accordance with the Board’s policies.
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(a)(2) outlines the requirements of allowable compensation, and states that the compensation should follow an appointment made in accordance with the non-Federal entity's written policies. The Monroe County Board of Education's (the "Board") Policies and Procedures Manual states, "Except as established and governed by the terms of a special employment contract, Board employees will be compensated at rates of pay that are approved by the Board" and "When required, such salary or compensation rates will be included in a schedule to be developed and adopted by the Board in accordance with state law". When reviewing the Child Nutrition Cluster, sixty expenditures were randomly selected for testing. Five of the sixty expenditures tested included errors related to the calculation of leave and errors in payments of approved salaries. Controls were not in place to ensure personnel were properly compensated in accordance with approved rates of pay and approved salary schedules. As a result, the Monroe County Board of Education (the “Board”) did not calculate salaries paid to employees in accordance with the Board’s policies.
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(a)(2) outlines the requirements of allowable compensation, and states that the compensation should follow an appointment made in accordance with the non-Federal entity's written policies. The Monroe County Board of Education's (the "Board") Policies and Procedures Manual states, "Except as established and governed by the terms of a special employment contract, Board employees will be compensated at rates of pay that are approved by the Board" and "When required, such salary or compensation rates will be included in a schedule to be developed and adopted by the Board in accordance with state law". When reviewing the Special Education Cluster, sixty expenditures were randomly selected for testing. Five of the sixty expenditures tested included errors related to the calculation and proration of salaries paid to employees. Controls were not in place to ensure personnel were properly compensated in accordance with approved rates of pay and approved salary schedules. As a result, the Monroe County Board of Education (the “Board”) did not calculate salaries paid to employees in accordance with the Board’s policies.
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(a)(2) outlines the requirements of allowable compensation, and states that the compensation should follow an appointment made in accordance with the non-Federal entity's written policies. The Monroe County Board of Education's (the "Board") Policies and Procedures Manual states, "Except as established and governed by the terms of a special employment contract, Board employees will be compensated at rates of pay that are approved by the Board" and "When required, such salary or compensation rates will be included in a schedule to be developed and adopted by the Board in accordance with state law". When reviewing the Special Education Cluster, sixty expenditures were randomly selected for testing. Five of the sixty expenditures tested included errors related to the calculation and proration of salaries paid to employees. Controls were not in place to ensure personnel were properly compensated in accordance with approved rates of pay and approved salary schedules. As a result, the Monroe County Board of Education (the “Board”) did not calculate salaries paid to employees in accordance with the Board’s policies.
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(a)(2) outlines the requirements of allowable compensation, and states that the compensation should follow an appointment made in accordance with the non-Federal entity's written policies. The Monroe County Board of Education's (the "Board") Policies and Procedures Manual states, "Except as established and governed by the terms of a special employment contract, Board employees will be compensated at rates of pay that are approved by the Board" and "When required, such salary or compensation rates will be included in a schedule to be developed and adopted by the Board in accordance with state law". When reviewing the Special Education Cluster, sixty expenditures were randomly selected for testing. Five of the sixty expenditures tested included errors related to the calculation and proration of salaries paid to employees. Controls were not in place to ensure personnel were properly compensated in accordance with approved rates of pay and approved salary schedules. As a result, the Monroe County Board of Education (the “Board”) did not calculate salaries paid to employees in accordance with the Board’s policies.
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.430(a)(2) outlines the requirements of allowable compensation, and states that the compensation should follow an appointment made in accordance with the non-Federal entity's written policies. The Monroe County Board of Education's (the "Board") Policies and Procedures Manual states, "Except as established and governed by the terms of a special employment contract, Board employees will be compensated at rates of pay that are approved by the Board" and "When required, such salary or compensation rates will be included in a schedule to be developed and adopted by the Board in accordance with state law". When reviewing the Special Education Cluster, sixty expenditures were randomly selected for testing. Five of the sixty expenditures tested included errors related to the calculation and proration of salaries paid to employees. Controls were not in place to ensure personnel were properly compensated in accordance with approved rates of pay and approved salary schedules. As a result, the Monroe County Board of Education (the “Board”) did not calculate salaries paid to employees in accordance with the Board’s policies.