Federal Agency: U.S. Department of Agriculture
Passed Through: Mississippi Department of Education
Federal Program: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Compliance Requirement: Eligibility
Repeat Finding: No
Significant Deficiency over Internal Control
Criteria: According to the definition of documentation included at 7 CFR 245.2a complete income based application must provide: Names of all household members, Amount, source, and frequency of current income for each household member, signature of an adult household member, (an electronic signature is acceptable for web-based applications), and the last four digits of the Social Security Number of the household’s primary wage earner or another adult household member or an indication that no adult household member has a Social Security Number.
Condition: During test work it was noted that 12 applications tested did not include the last four digits of the social security number. Five of the twelve applications were paper applications. The remaining seven applications were web-based applications. It was determined that the web-based applications do not require the last 4-digits of the Social Security Number to be processed.
Cause: The missing information was not caught by application reviewers during the review process
Effect: Eligibility status could be improperly determined without all required information required.
Questioned Costs: None
Recommendation: The District should work to ensure that all of the documentation requirements are met before processing eligibility applications. The District should also work with the software company to ensure that the web-based applications require the entering of the last 4-digits of an adult member of the households Social Security Number, if applicable.
Response: The District will increase training to appropriate personnel and ensure all documentation is fully reviewed to make sure requirements are met before processing eligibility applications.
Federal Agency: U.S. Department of Agriculture
Passed Through: Mississippi Department of Education
Federal Program: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Compliance Requirement: Eligibility
Repeat Finding: No
Significant Deficiency over Internal Control
Criteria: According to the definition of documentation included at 7 CFR 245.2a complete income based application must provide: Names of all household members, Amount, source, and frequency of current income for each household member, signature of an adult household member, (an electronic signature is acceptable for web-based applications), and the last four digits of the Social Security Number of the household’s primary wage earner or another adult household member or an indication that no adult household member has a Social Security Number.
Condition: During test work it was noted that 12 applications tested did not include the last four digits of the social security number. Five of the twelve applications were paper applications. The remaining seven applications were web-based applications. It was determined that the web-based applications do not require the last 4-digits of the Social Security Number to be processed.
Cause: The missing information was not caught by application reviewers during the review process
Effect: Eligibility status could be improperly determined without all required information required.
Questioned Costs: None
Recommendation: The District should work to ensure that all of the documentation requirements are met before processing eligibility applications. The District should also work with the software company to ensure that the web-based applications require the entering of the last 4-digits of an adult member of the households Social Security Number, if applicable.
Response: The District will increase training to appropriate personnel and ensure all documentation is fully reviewed to make sure requirements are met before processing eligibility applications.
Federal Agency: U.S. Department of Agriculture
Passed Through: Mississippi Department of Education
Federal Program: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Compliance Requirement: Eligibility
Repeat Finding: No
Significant Deficiency over Internal Control
Criteria: According to the definition of documentation included at 7 CFR 245.2a complete income based application must provide: Names of all household members, Amount, source, and frequency of current income for each household member, signature of an adult household member, (an electronic signature is acceptable for web-based applications), and the last four digits of the Social Security Number of the household’s primary wage earner or another adult household member or an indication that no adult household member has a Social Security Number.
Condition: During test work it was noted that 12 applications tested did not include the last four digits of the social security number. Five of the twelve applications were paper applications. The remaining seven applications were web-based applications. It was determined that the web-based applications do not require the last 4-digits of the Social Security Number to be processed.
Cause: The missing information was not caught by application reviewers during the review process
Effect: Eligibility status could be improperly determined without all required information required.
Questioned Costs: None
Recommendation: The District should work to ensure that all of the documentation requirements are met before processing eligibility applications. The District should also work with the software company to ensure that the web-based applications require the entering of the last 4-digits of an adult member of the households Social Security Number, if applicable.
Response: The District will increase training to appropriate personnel and ensure all documentation is fully reviewed to make sure requirements are met before processing eligibility applications.
Federal Agency: U.S. Department of Agriculture, U. S. Department of Education
Passed Through: Mississippi Department of Education
Federal Program: Child Nutrition Cluster, , Elementary & Secondary Emergency Relief Fund I, Elementary & Secondary Emergency Relief Fund II, Elementary & Secondary Emergency Relief Fund ARP III
Assistance Listing Number: 10.553, 10.555, 10.559, 84.425D, 84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding: No
Significant Deficiency over Internal Control
Criteria: According to Uniform Guidance, documentation that is used to support employee compensation must meet the following six criteria:
1. Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
2. Be incorporated into official records,
3. Reasonably reflect the total activity for which the employee is compensated, not exceeding 100% of compensated activities,
4. Encompass all activities (federal and non-federal),
5. Comply with established accounting policies and practices, and
6. Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity
Condition: During Time and Effort testing it was noted that six out of 61 time records did not follow the District procedures for having both employee and supervisor signatures on the time records reviewed.
Cause: A lack of internal control led to time sheets not being properly signed.
Effect: Not following District established policies and procedures could lead to unallowable costs being paid with federal funds.
Questioned Costs: None.
Recommendation: The District should follow its established internal control policies to ensure that it meets the documentation requirements for time and effort reporting.
Response: The District will increase training for appropriate personnel to ensure all time record documentation is properly signed in accordance with District policies and procedures.
Federal Agency: U.S. Department of Agriculture, U. S. Department of Education
Passed Through: Mississippi Department of Education
Federal Program: Child Nutrition Cluster, , Elementary & Secondary Emergency Relief Fund I, Elementary & Secondary Emergency Relief Fund II, Elementary & Secondary Emergency Relief Fund ARP III
Assistance Listing Number: 10.553, 10.555, 10.559, 84.425D, 84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding: No
Significant Deficiency over Internal Control
Criteria: According to Uniform Guidance, documentation that is used to support employee compensation must meet the following six criteria:
1. Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
2. Be incorporated into official records,
3. Reasonably reflect the total activity for which the employee is compensated, not exceeding 100% of compensated activities,
4. Encompass all activities (federal and non-federal),
5. Comply with established accounting policies and practices, and
6. Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity
Condition: During Time and Effort testing it was noted that six out of 61 time records did not follow the District procedures for having both employee and supervisor signatures on the time records reviewed.
Cause: A lack of internal control led to time sheets not being properly signed.
Effect: Not following District established policies and procedures could lead to unallowable costs being paid with federal funds.
Questioned Costs: None.
Recommendation: The District should follow its established internal control policies to ensure that it meets the documentation requirements for time and effort reporting.
Response: The District will increase training for appropriate personnel to ensure all time record documentation is properly signed in accordance with District policies and procedures.
Federal Agency: U.S. Department of Agriculture, U. S. Department of Education
Passed Through: Mississippi Department of Education
Federal Program: Child Nutrition Cluster, , Elementary & Secondary Emergency Relief Fund I, Elementary & Secondary Emergency Relief Fund II, Elementary & Secondary Emergency Relief Fund ARP III
Assistance Listing Number: 10.553, 10.555, 10.559, 84.425D, 84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding: No
Significant Deficiency over Internal Control
Criteria: According to Uniform Guidance, documentation that is used to support employee compensation must meet the following six criteria:
1. Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
2. Be incorporated into official records,
3. Reasonably reflect the total activity for which the employee is compensated, not exceeding 100% of compensated activities,
4. Encompass all activities (federal and non-federal),
5. Comply with established accounting policies and practices, and
6. Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity
Condition: During Time and Effort testing it was noted that six out of 61 time records did not follow the District procedures for having both employee and supervisor signatures on the time records reviewed.
Cause: A lack of internal control led to time sheets not being properly signed.
Effect: Not following District established policies and procedures could lead to unallowable costs being paid with federal funds.
Questioned Costs: None.
Recommendation: The District should follow its established internal control policies to ensure that it meets the documentation requirements for time and effort reporting.
Response: The District will increase training for appropriate personnel to ensure all time record documentation is properly signed in accordance with District policies and procedures.
Federal Agency: U.S. Department of Agriculture, U. S. Department of Education
Passed Through: Mississippi Department of Education
Federal Program: Child Nutrition Cluster, , Elementary & Secondary Emergency Relief Fund I, Elementary & Secondary Emergency Relief Fund II, Elementary & Secondary Emergency Relief Fund ARP III
Assistance Listing Number: 10.553, 10.555, 10.559, 84.425D, 84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding: No
Significant Deficiency over Internal Control
Criteria: According to Uniform Guidance, documentation that is used to support employee compensation must meet the following six criteria:
1. Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
2. Be incorporated into official records,
3. Reasonably reflect the total activity for which the employee is compensated, not exceeding 100% of compensated activities,
4. Encompass all activities (federal and non-federal),
5. Comply with established accounting policies and practices, and
6. Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity
Condition: During Time and Effort testing it was noted that six out of 61 time records did not follow the District procedures for having both employee and supervisor signatures on the time records reviewed.
Cause: A lack of internal control led to time sheets not being properly signed.
Effect: Not following District established policies and procedures could lead to unallowable costs being paid with federal funds.
Questioned Costs: None.
Recommendation: The District should follow its established internal control policies to ensure that it meets the documentation requirements for time and effort reporting.
Response: The District will increase training for appropriate personnel to ensure all time record documentation is properly signed in accordance with District policies and procedures.
Federal Agency: U.S. Department of Agriculture, U. S. Department of Education
Passed Through: Mississippi Department of Education
Federal Program: Child Nutrition Cluster, , Elementary & Secondary Emergency Relief Fund I, Elementary & Secondary Emergency Relief Fund II, Elementary & Secondary Emergency Relief Fund ARP III
Assistance Listing Number: 10.553, 10.555, 10.559, 84.425D, 84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding: No
Significant Deficiency over Internal Control
Criteria: According to Uniform Guidance, documentation that is used to support employee compensation must meet the following six criteria:
1. Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
2. Be incorporated into official records,
3. Reasonably reflect the total activity for which the employee is compensated, not exceeding 100% of compensated activities,
4. Encompass all activities (federal and non-federal),
5. Comply with established accounting policies and practices, and
6. Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity
Condition: During Time and Effort testing it was noted that six out of 61 time records did not follow the District procedures for having both employee and supervisor signatures on the time records reviewed.
Cause: A lack of internal control led to time sheets not being properly signed.
Effect: Not following District established policies and procedures could lead to unallowable costs being paid with federal funds.
Questioned Costs: None.
Recommendation: The District should follow its established internal control policies to ensure that it meets the documentation requirements for time and effort reporting.
Response: The District will increase training for appropriate personnel to ensure all time record documentation is properly signed in accordance with District policies and procedures.
Federal Agency: U.S. Department of Agriculture, U. S. Department of Education
Passed Through: Mississippi Department of Education
Federal Program: Child Nutrition Cluster, , Elementary & Secondary Emergency Relief Fund I, Elementary & Secondary Emergency Relief Fund II, Elementary & Secondary Emergency Relief Fund ARP III
Assistance Listing Number: 10.553, 10.555, 10.559, 84.425D, 84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding: No
Significant Deficiency over Internal Control
Criteria: According to Uniform Guidance, documentation that is used to support employee compensation must meet the following six criteria:
1. Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
2. Be incorporated into official records,
3. Reasonably reflect the total activity for which the employee is compensated, not exceeding 100% of compensated activities,
4. Encompass all activities (federal and non-federal),
5. Comply with established accounting policies and practices, and
6. Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity
Condition: During Time and Effort testing it was noted that six out of 61 time records did not follow the District procedures for having both employee and supervisor signatures on the time records reviewed.
Cause: A lack of internal control led to time sheets not being properly signed.
Effect: Not following District established policies and procedures could lead to unallowable costs being paid with federal funds.
Questioned Costs: None.
Recommendation: The District should follow its established internal control policies to ensure that it meets the documentation requirements for time and effort reporting.
Response: The District will increase training for appropriate personnel to ensure all time record documentation is properly signed in accordance with District policies and procedures.
Federal Agency: U.S. Department of Agriculture
Passed Through: Mississippi Department of Education
Federal Program: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Compliance Requirement: Eligibility
Repeat Finding: No
Significant Deficiency over Internal Control
Criteria: According to the definition of documentation included at 7 CFR 245.2a complete income based application must provide: Names of all household members, Amount, source, and frequency of current income for each household member, signature of an adult household member, (an electronic signature is acceptable for web-based applications), and the last four digits of the Social Security Number of the household’s primary wage earner or another adult household member or an indication that no adult household member has a Social Security Number.
Condition: During test work it was noted that 12 applications tested did not include the last four digits of the social security number. Five of the twelve applications were paper applications. The remaining seven applications were web-based applications. It was determined that the web-based applications do not require the last 4-digits of the Social Security Number to be processed.
Cause: The missing information was not caught by application reviewers during the review process
Effect: Eligibility status could be improperly determined without all required information required.
Questioned Costs: None
Recommendation: The District should work to ensure that all of the documentation requirements are met before processing eligibility applications. The District should also work with the software company to ensure that the web-based applications require the entering of the last 4-digits of an adult member of the households Social Security Number, if applicable.
Response: The District will increase training to appropriate personnel and ensure all documentation is fully reviewed to make sure requirements are met before processing eligibility applications.
Federal Agency: U.S. Department of Agriculture
Passed Through: Mississippi Department of Education
Federal Program: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Compliance Requirement: Eligibility
Repeat Finding: No
Significant Deficiency over Internal Control
Criteria: According to the definition of documentation included at 7 CFR 245.2a complete income based application must provide: Names of all household members, Amount, source, and frequency of current income for each household member, signature of an adult household member, (an electronic signature is acceptable for web-based applications), and the last four digits of the Social Security Number of the household’s primary wage earner or another adult household member or an indication that no adult household member has a Social Security Number.
Condition: During test work it was noted that 12 applications tested did not include the last four digits of the social security number. Five of the twelve applications were paper applications. The remaining seven applications were web-based applications. It was determined that the web-based applications do not require the last 4-digits of the Social Security Number to be processed.
Cause: The missing information was not caught by application reviewers during the review process
Effect: Eligibility status could be improperly determined without all required information required.
Questioned Costs: None
Recommendation: The District should work to ensure that all of the documentation requirements are met before processing eligibility applications. The District should also work with the software company to ensure that the web-based applications require the entering of the last 4-digits of an adult member of the households Social Security Number, if applicable.
Response: The District will increase training to appropriate personnel and ensure all documentation is fully reviewed to make sure requirements are met before processing eligibility applications.
Federal Agency: U.S. Department of Agriculture
Passed Through: Mississippi Department of Education
Federal Program: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Compliance Requirement: Eligibility
Repeat Finding: No
Significant Deficiency over Internal Control
Criteria: According to the definition of documentation included at 7 CFR 245.2a complete income based application must provide: Names of all household members, Amount, source, and frequency of current income for each household member, signature of an adult household member, (an electronic signature is acceptable for web-based applications), and the last four digits of the Social Security Number of the household’s primary wage earner or another adult household member or an indication that no adult household member has a Social Security Number.
Condition: During test work it was noted that 12 applications tested did not include the last four digits of the social security number. Five of the twelve applications were paper applications. The remaining seven applications were web-based applications. It was determined that the web-based applications do not require the last 4-digits of the Social Security Number to be processed.
Cause: The missing information was not caught by application reviewers during the review process
Effect: Eligibility status could be improperly determined without all required information required.
Questioned Costs: None
Recommendation: The District should work to ensure that all of the documentation requirements are met before processing eligibility applications. The District should also work with the software company to ensure that the web-based applications require the entering of the last 4-digits of an adult member of the households Social Security Number, if applicable.
Response: The District will increase training to appropriate personnel and ensure all documentation is fully reviewed to make sure requirements are met before processing eligibility applications.
Federal Agency: U.S. Department of Agriculture, U. S. Department of Education
Passed Through: Mississippi Department of Education
Federal Program: Child Nutrition Cluster, , Elementary & Secondary Emergency Relief Fund I, Elementary & Secondary Emergency Relief Fund II, Elementary & Secondary Emergency Relief Fund ARP III
Assistance Listing Number: 10.553, 10.555, 10.559, 84.425D, 84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding: No
Significant Deficiency over Internal Control
Criteria: According to Uniform Guidance, documentation that is used to support employee compensation must meet the following six criteria:
1. Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
2. Be incorporated into official records,
3. Reasonably reflect the total activity for which the employee is compensated, not exceeding 100% of compensated activities,
4. Encompass all activities (federal and non-federal),
5. Comply with established accounting policies and practices, and
6. Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity
Condition: During Time and Effort testing it was noted that six out of 61 time records did not follow the District procedures for having both employee and supervisor signatures on the time records reviewed.
Cause: A lack of internal control led to time sheets not being properly signed.
Effect: Not following District established policies and procedures could lead to unallowable costs being paid with federal funds.
Questioned Costs: None.
Recommendation: The District should follow its established internal control policies to ensure that it meets the documentation requirements for time and effort reporting.
Response: The District will increase training for appropriate personnel to ensure all time record documentation is properly signed in accordance with District policies and procedures.
Federal Agency: U.S. Department of Agriculture, U. S. Department of Education
Passed Through: Mississippi Department of Education
Federal Program: Child Nutrition Cluster, , Elementary & Secondary Emergency Relief Fund I, Elementary & Secondary Emergency Relief Fund II, Elementary & Secondary Emergency Relief Fund ARP III
Assistance Listing Number: 10.553, 10.555, 10.559, 84.425D, 84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding: No
Significant Deficiency over Internal Control
Criteria: According to Uniform Guidance, documentation that is used to support employee compensation must meet the following six criteria:
1. Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
2. Be incorporated into official records,
3. Reasonably reflect the total activity for which the employee is compensated, not exceeding 100% of compensated activities,
4. Encompass all activities (federal and non-federal),
5. Comply with established accounting policies and practices, and
6. Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity
Condition: During Time and Effort testing it was noted that six out of 61 time records did not follow the District procedures for having both employee and supervisor signatures on the time records reviewed.
Cause: A lack of internal control led to time sheets not being properly signed.
Effect: Not following District established policies and procedures could lead to unallowable costs being paid with federal funds.
Questioned Costs: None.
Recommendation: The District should follow its established internal control policies to ensure that it meets the documentation requirements for time and effort reporting.
Response: The District will increase training for appropriate personnel to ensure all time record documentation is properly signed in accordance with District policies and procedures.
Federal Agency: U.S. Department of Agriculture, U. S. Department of Education
Passed Through: Mississippi Department of Education
Federal Program: Child Nutrition Cluster, , Elementary & Secondary Emergency Relief Fund I, Elementary & Secondary Emergency Relief Fund II, Elementary & Secondary Emergency Relief Fund ARP III
Assistance Listing Number: 10.553, 10.555, 10.559, 84.425D, 84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding: No
Significant Deficiency over Internal Control
Criteria: According to Uniform Guidance, documentation that is used to support employee compensation must meet the following six criteria:
1. Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
2. Be incorporated into official records,
3. Reasonably reflect the total activity for which the employee is compensated, not exceeding 100% of compensated activities,
4. Encompass all activities (federal and non-federal),
5. Comply with established accounting policies and practices, and
6. Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity
Condition: During Time and Effort testing it was noted that six out of 61 time records did not follow the District procedures for having both employee and supervisor signatures on the time records reviewed.
Cause: A lack of internal control led to time sheets not being properly signed.
Effect: Not following District established policies and procedures could lead to unallowable costs being paid with federal funds.
Questioned Costs: None.
Recommendation: The District should follow its established internal control policies to ensure that it meets the documentation requirements for time and effort reporting.
Response: The District will increase training for appropriate personnel to ensure all time record documentation is properly signed in accordance with District policies and procedures.
Federal Agency: U.S. Department of Agriculture, U. S. Department of Education
Passed Through: Mississippi Department of Education
Federal Program: Child Nutrition Cluster, , Elementary & Secondary Emergency Relief Fund I, Elementary & Secondary Emergency Relief Fund II, Elementary & Secondary Emergency Relief Fund ARP III
Assistance Listing Number: 10.553, 10.555, 10.559, 84.425D, 84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding: No
Significant Deficiency over Internal Control
Criteria: According to Uniform Guidance, documentation that is used to support employee compensation must meet the following six criteria:
1. Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
2. Be incorporated into official records,
3. Reasonably reflect the total activity for which the employee is compensated, not exceeding 100% of compensated activities,
4. Encompass all activities (federal and non-federal),
5. Comply with established accounting policies and practices, and
6. Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity
Condition: During Time and Effort testing it was noted that six out of 61 time records did not follow the District procedures for having both employee and supervisor signatures on the time records reviewed.
Cause: A lack of internal control led to time sheets not being properly signed.
Effect: Not following District established policies and procedures could lead to unallowable costs being paid with federal funds.
Questioned Costs: None.
Recommendation: The District should follow its established internal control policies to ensure that it meets the documentation requirements for time and effort reporting.
Response: The District will increase training for appropriate personnel to ensure all time record documentation is properly signed in accordance with District policies and procedures.
Federal Agency: U.S. Department of Agriculture, U. S. Department of Education
Passed Through: Mississippi Department of Education
Federal Program: Child Nutrition Cluster, , Elementary & Secondary Emergency Relief Fund I, Elementary & Secondary Emergency Relief Fund II, Elementary & Secondary Emergency Relief Fund ARP III
Assistance Listing Number: 10.553, 10.555, 10.559, 84.425D, 84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding: No
Significant Deficiency over Internal Control
Criteria: According to Uniform Guidance, documentation that is used to support employee compensation must meet the following six criteria:
1. Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
2. Be incorporated into official records,
3. Reasonably reflect the total activity for which the employee is compensated, not exceeding 100% of compensated activities,
4. Encompass all activities (federal and non-federal),
5. Comply with established accounting policies and practices, and
6. Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity
Condition: During Time and Effort testing it was noted that six out of 61 time records did not follow the District procedures for having both employee and supervisor signatures on the time records reviewed.
Cause: A lack of internal control led to time sheets not being properly signed.
Effect: Not following District established policies and procedures could lead to unallowable costs being paid with federal funds.
Questioned Costs: None.
Recommendation: The District should follow its established internal control policies to ensure that it meets the documentation requirements for time and effort reporting.
Response: The District will increase training for appropriate personnel to ensure all time record documentation is properly signed in accordance with District policies and procedures.
Federal Agency: U.S. Department of Agriculture, U. S. Department of Education
Passed Through: Mississippi Department of Education
Federal Program: Child Nutrition Cluster, , Elementary & Secondary Emergency Relief Fund I, Elementary & Secondary Emergency Relief Fund II, Elementary & Secondary Emergency Relief Fund ARP III
Assistance Listing Number: 10.553, 10.555, 10.559, 84.425D, 84.425U
Compliance Requirement: Allowable Costs/Cost Principles
Repeat Finding: No
Significant Deficiency over Internal Control
Criteria: According to Uniform Guidance, documentation that is used to support employee compensation must meet the following six criteria:
1. Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
2. Be incorporated into official records,
3. Reasonably reflect the total activity for which the employee is compensated, not exceeding 100% of compensated activities,
4. Encompass all activities (federal and non-federal),
5. Comply with established accounting policies and practices, and
6. Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity
Condition: During Time and Effort testing it was noted that six out of 61 time records did not follow the District procedures for having both employee and supervisor signatures on the time records reviewed.
Cause: A lack of internal control led to time sheets not being properly signed.
Effect: Not following District established policies and procedures could lead to unallowable costs being paid with federal funds.
Questioned Costs: None.
Recommendation: The District should follow its established internal control policies to ensure that it meets the documentation requirements for time and effort reporting.
Response: The District will increase training for appropriate personnel to ensure all time record documentation is properly signed in accordance with District policies and procedures.