Audit 33557

FY End
2022-06-30
Total Expended
$11.90M
Findings
116
Programs
14
Organization: Carteret Board of Education (NJ)
Year: 2022 Accepted: 2023-03-29

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
32090 2022-001 Significant Deficiency Yes C
32091 2022-002 Significant Deficiency - AB
32092 2022-003 Significant Deficiency - B
32093 2022-004 Significant Deficiency - I
32094 2022-001 Significant Deficiency Yes C
32095 2022-002 Significant Deficiency - AB
32096 2022-003 Significant Deficiency - B
32097 2022-004 Significant Deficiency - I
32098 2022-001 Significant Deficiency Yes C
32099 2022-002 Significant Deficiency - AB
32100 2022-003 Significant Deficiency - B
32101 2022-004 Significant Deficiency - I
32102 2022-001 Significant Deficiency Yes C
32103 2022-002 Significant Deficiency - AB
32104 2022-003 Significant Deficiency - B
32105 2022-004 Significant Deficiency - I
32106 2022-001 Significant Deficiency Yes C
32107 2022-002 Significant Deficiency - AB
32108 2022-003 Significant Deficiency - B
32109 2022-004 Significant Deficiency - I
32110 2022-001 Significant Deficiency Yes C
32111 2022-003 Significant Deficiency - B
32112 2022-004 Significant Deficiency - I
32113 2022-001 Significant Deficiency Yes C
32114 2022-003 Significant Deficiency - B
32115 2022-004 Significant Deficiency - I
32116 2022-001 Significant Deficiency Yes C
32117 2022-003 Significant Deficiency - B
32118 2022-004 Significant Deficiency - I
32119 2022-001 Significant Deficiency Yes C
32120 2022-003 Significant Deficiency - B
32121 2022-004 Significant Deficiency - I
32122 2022-001 Significant Deficiency Yes C
32123 2022-003 Significant Deficiency - B
32124 2022-004 Significant Deficiency - I
32125 2022-001 Significant Deficiency Yes C
32126 2022-003 Significant Deficiency - B
32127 2022-004 Significant Deficiency - I
32128 2022-003 Significant Deficiency - B
32129 2022-004 Significant Deficiency - I
32130 2022-003 Significant Deficiency - B
32131 2022-004 Significant Deficiency - I
32132 2022-003 Significant Deficiency - B
32133 2022-004 Significant Deficiency - I
32134 2022-003 Significant Deficiency - B
32135 2022-004 Significant Deficiency - I
32136 2022-003 Significant Deficiency - B
32148 2022-004 Significant Deficiency - I
32149 2022-003 Significant Deficiency - B
32150 2022-004 Significant Deficiency - I
32151 2022-003 Significant Deficiency - B
32152 2022-004 Significant Deficiency - I
32153 2022-003 Significant Deficiency - B
32154 2022-004 Significant Deficiency - I
32155 2022-003 Significant Deficiency - B
32156 2022-004 Significant Deficiency - I
32157 2022-003 Significant Deficiency - B
32158 2022-004 Significant Deficiency - I
608532 2022-001 Significant Deficiency Yes C
608533 2022-002 Significant Deficiency - AB
608534 2022-003 Significant Deficiency - B
608535 2022-004 Significant Deficiency - I
608536 2022-001 Significant Deficiency Yes C
608537 2022-002 Significant Deficiency - AB
608538 2022-003 Significant Deficiency - B
608539 2022-004 Significant Deficiency - I
608540 2022-001 Significant Deficiency Yes C
608541 2022-002 Significant Deficiency - AB
608542 2022-003 Significant Deficiency - B
608543 2022-004 Significant Deficiency - I
608544 2022-001 Significant Deficiency Yes C
608545 2022-002 Significant Deficiency - AB
608546 2022-003 Significant Deficiency - B
608547 2022-004 Significant Deficiency - I
608548 2022-001 Significant Deficiency Yes C
608549 2022-002 Significant Deficiency - AB
608550 2022-003 Significant Deficiency - B
608551 2022-004 Significant Deficiency - I
608552 2022-001 Significant Deficiency Yes C
608553 2022-003 Significant Deficiency - B
608554 2022-004 Significant Deficiency - I
608555 2022-001 Significant Deficiency Yes C
608556 2022-003 Significant Deficiency - B
608557 2022-004 Significant Deficiency - I
608558 2022-001 Significant Deficiency Yes C
608559 2022-003 Significant Deficiency - B
608560 2022-004 Significant Deficiency - I
608561 2022-001 Significant Deficiency Yes C
608562 2022-003 Significant Deficiency - B
608563 2022-004 Significant Deficiency - I
608564 2022-001 Significant Deficiency Yes C
608565 2022-003 Significant Deficiency - B
608566 2022-004 Significant Deficiency - I
608567 2022-001 Significant Deficiency Yes C
608568 2022-003 Significant Deficiency - B
608569 2022-004 Significant Deficiency - I
608570 2022-003 Significant Deficiency - B
608571 2022-004 Significant Deficiency - I
608572 2022-003 Significant Deficiency - B
608573 2022-004 Significant Deficiency - I
608574 2022-003 Significant Deficiency - B
608575 2022-004 Significant Deficiency - I
608576 2022-003 Significant Deficiency - B
608577 2022-004 Significant Deficiency - I
608578 2022-003 Significant Deficiency - B
608590 2022-004 Significant Deficiency - I
608591 2022-003 Significant Deficiency - B
608592 2022-004 Significant Deficiency - I
608593 2022-003 Significant Deficiency - B
608594 2022-004 Significant Deficiency - I
608595 2022-003 Significant Deficiency - B
608596 2022-004 Significant Deficiency - I
608597 2022-003 Significant Deficiency - B
608598 2022-004 Significant Deficiency - I
608599 2022-003 Significant Deficiency - B
608600 2022-004 Significant Deficiency - I

Contacts

Name Title Type
KGBNL8T8JXW9 Carmela Collazo Auditee
7325418960 Gary W. Higgins Auditor
No contacts on file

Notes to SEFA

Title: RELATIONSHIP TO FEDERAL AND STATE FINANCIAL REPORTS Accounting Policies: GENERALThe accompanying schedules present the activity of all federal and state financial assistance programs of theCarteret Board of Education. The Board of Education is defined in Note 1(A) to the Board's financial statements.All federal financial assistance received directly from federal agencies, as well as federal awards and statefinancial assistance passed through other government agencies is included on the schedule of expenditures offederal awards and state financial assistance. BASIS OF ACCOUNTINGThe accompanying schedules of expenditures of federal and state awards are presented on the budgetary basisof accounting with the exception of programs recorded in the food service fund, which are presented using theaccrual basis of accounting. These bases of accounting are described in Note 2 to the Boards basic financialstatements. The information in this schedule is presented in accordance with the requirements of 2 CFR 200-Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and NewJersey OMB Circular 15-08, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid.Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in thepreparation of basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Amounts reported in the accompanying schedules may not necessarily agree with the amounts reported in the related federal and state financial reports due to timing differences between the Districts fiscal year and grant program years.
Title: OTHER Accounting Policies: GENERALThe accompanying schedules present the activity of all federal and state financial assistance programs of theCarteret Board of Education. The Board of Education is defined in Note 1(A) to the Board's financial statements.All federal financial assistance received directly from federal agencies, as well as federal awards and statefinancial assistance passed through other government agencies is included on the schedule of expenditures offederal awards and state financial assistance. BASIS OF ACCOUNTINGThe accompanying schedules of expenditures of federal and state awards are presented on the budgetary basisof accounting with the exception of programs recorded in the food service fund, which are presented using theaccrual basis of accounting. These bases of accounting are described in Note 2 to the Boards basic financialstatements. The information in this schedule is presented in accordance with the requirements of 2 CFR 200-Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and NewJersey OMB Circular 15-08, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid.Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in thepreparation of basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Revenues and expenditures reported under the Food Distribution Program as non-cash assistance represent current year value received and current year distributions, respectively. TPAF Social Security contributions in the amount of $2,258,990 represents the amount reimbursed by the State for the employers share of socialsecurity contributions for TPAF members for the fiscal year ended June 30, 2022. The amount reported as TPAF Pension System Contributions in the amount of $11,058,949, TPAF Post-Retirement Medical Benefits Contributions in the amount of $2,583,817 and TPAF Long-Term Disability Insurance in the amount of $4,368 represents the amount paid by the State on behalf of the District for the fiscal year ended June 30, 2022.
Title: INDIRECT COSTS Accounting Policies: GENERALThe accompanying schedules present the activity of all federal and state financial assistance programs of theCarteret Board of Education. The Board of Education is defined in Note 1(A) to the Board's financial statements.All federal financial assistance received directly from federal agencies, as well as federal awards and statefinancial assistance passed through other government agencies is included on the schedule of expenditures offederal awards and state financial assistance. BASIS OF ACCOUNTINGThe accompanying schedules of expenditures of federal and state awards are presented on the budgetary basisof accounting with the exception of programs recorded in the food service fund, which are presented using theaccrual basis of accounting. These bases of accounting are described in Note 2 to the Boards basic financialstatements. The information in this schedule is presented in accordance with the requirements of 2 CFR 200-Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and NewJersey OMB Circular 15-08, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid.Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in thepreparation of basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: RELATIONSHIP TO FINANCIAL STATEMENTS Accounting Policies: GENERALThe accompanying schedules present the activity of all federal and state financial assistance programs of theCarteret Board of Education. The Board of Education is defined in Note 1(A) to the Board's financial statements.All federal financial assistance received directly from federal agencies, as well as federal awards and statefinancial assistance passed through other government agencies is included on the schedule of expenditures offederal awards and state financial assistance. BASIS OF ACCOUNTINGThe accompanying schedules of expenditures of federal and state awards are presented on the budgetary basisof accounting with the exception of programs recorded in the food service fund, which are presented using theaccrual basis of accounting. These bases of accounting are described in Note 2 to the Boards basic financialstatements. The information in this schedule is presented in accordance with the requirements of 2 CFR 200-Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and NewJersey OMB Circular 15-08, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid.Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in thepreparation of basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The financial statements present the general fund and special revenue fund on a GAAP basis. Budgetary comparison statements or schedules (RSI) are presented for the general fund and special revenue fund to demonstrate finance-related legal compliance in which certain revenue is permitted by law or grant agreement to be recognized in the audit year, whereas for GAAP reporting, revenue is not recognized until the subsequent year or when expenditures have been made. The general fund is presented in the accompanying schedules on a modified accrual basis with the exception of the revenue recognition of the delayed state aid payments in the current budget year, which is mandated pursuant to N.J.S.A. 18A:22-44.2. For GAAP purposes, those payments are not recognized until the subsequent year due to the state deferral and recording of certain state aid payments in the subsequent year. The special revenue fund is presented in the accompanying schedules on the grant accounting budgetary basis which recognizes encumbrances as expenditures and also recognizes the related revenues, which may include the delayed state aid payments, whereas the GAAP basis does not. The special revenue fund also recognizes the delayed state aid payments in the current budget year, consistent with N.J.S.A. 18A:22-44.2. The net adjustment to reconcile from the budgetary basis to the GAAP basis is an increase of $281,990 for the general fund and a decrease of $4,139,209 for the special revenue fund. See the Notes to Required Supplementary Information for a reconciliation of the budgetary basis to the modified accrual basis of accounting for the general and special revenue funds. Awards and financial assistance revenues are reported in the Boards financial statements on a GAAP basis as presented as follows: Federal State Total General Fund $110,994 $55,667,928 $55,778,922Special Revenue Fund 4,906,369 2,480,892 7,387,261Debt Service Fund 654,461 654,461Food Service Fund 2,908,105 44,346 2,952,451Total Financial Assistance $7,925,468 $58,847,627 $66,773,095

Finding Details

The audit of federal grant reimbursements indicated the District did not request certain reimbursements for actual grant expenditures during the 2021-22 fiscal year on a timely basis.
The audit of payroll transactions allocated to the Title I, Part A grant identified instances of 30 minutes of "prep time" omitted from the time sheet entries, but the 30 minutes of "prep time" were included in the ending number of hours worked and paid. Additionally, certain employees charged to the ESSER grants were not approved in the official minutes to be charged to the respective grants.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
The audit of federal grant reimbursements indicated the District did not request certain reimbursements for actual grant expenditures during the 2021-22 fiscal year on a timely basis.
The audit of payroll transactions allocated to the Title I, Part A grant identified instances of 30 minutes of "prep time" omitted from the time sheet entries, but the 30 minutes of "prep time" were included in the ending number of hours worked and paid. Additionally, certain employees charged to the ESSER grants were not approved in the official minutes to be charged to the respective grants.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
The audit of federal grant reimbursements indicated the District did not request certain reimbursements for actual grant expenditures during the 2021-22 fiscal year on a timely basis.
The audit of payroll transactions allocated to the Title I, Part A grant identified instances of 30 minutes of "prep time" omitted from the time sheet entries, but the 30 minutes of "prep time" were included in the ending number of hours worked and paid. Additionally, certain employees charged to the ESSER grants were not approved in the official minutes to be charged to the respective grants.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
The audit of federal grant reimbursements indicated the District did not request certain reimbursements for actual grant expenditures during the 2021-22 fiscal year on a timely basis.
The audit of payroll transactions allocated to the Title I, Part A grant identified instances of 30 minutes of "prep time" omitted from the time sheet entries, but the 30 minutes of "prep time" were included in the ending number of hours worked and paid. Additionally, certain employees charged to the ESSER grants were not approved in the official minutes to be charged to the respective grants.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
The audit of federal grant reimbursements indicated the District did not request certain reimbursements for actual grant expenditures during the 2021-22 fiscal year on a timely basis.
The audit of payroll transactions allocated to the Title I, Part A grant identified instances of 30 minutes of "prep time" omitted from the time sheet entries, but the 30 minutes of "prep time" were included in the ending number of hours worked and paid. Additionally, certain employees charged to the ESSER grants were not approved in the official minutes to be charged to the respective grants.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
The audit of federal grant reimbursements indicated the District did not request certain reimbursements for actual grant expenditures during the 2021-22 fiscal year on a timely basis.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
The audit of federal grant reimbursements indicated the District did not request certain reimbursements for actual grant expenditures during the 2021-22 fiscal year on a timely basis.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
The audit of federal grant reimbursements indicated the District did not request certain reimbursements for actual grant expenditures during the 2021-22 fiscal year on a timely basis.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
The audit of federal grant reimbursements indicated the District did not request certain reimbursements for actual grant expenditures during the 2021-22 fiscal year on a timely basis.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
The audit of federal grant reimbursements indicated the District did not request certain reimbursements for actual grant expenditures during the 2021-22 fiscal year on a timely basis.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
The audit of federal grant reimbursements indicated the District did not request certain reimbursements for actual grant expenditures during the 2021-22 fiscal year on a timely basis.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
The audit of federal grant reimbursements indicated the District did not request certain reimbursements for actual grant expenditures during the 2021-22 fiscal year on a timely basis.
The audit of payroll transactions allocated to the Title I, Part A grant identified instances of 30 minutes of "prep time" omitted from the time sheet entries, but the 30 minutes of "prep time" were included in the ending number of hours worked and paid. Additionally, certain employees charged to the ESSER grants were not approved in the official minutes to be charged to the respective grants.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
The audit of federal grant reimbursements indicated the District did not request certain reimbursements for actual grant expenditures during the 2021-22 fiscal year on a timely basis.
The audit of payroll transactions allocated to the Title I, Part A grant identified instances of 30 minutes of "prep time" omitted from the time sheet entries, but the 30 minutes of "prep time" were included in the ending number of hours worked and paid. Additionally, certain employees charged to the ESSER grants were not approved in the official minutes to be charged to the respective grants.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
The audit of federal grant reimbursements indicated the District did not request certain reimbursements for actual grant expenditures during the 2021-22 fiscal year on a timely basis.
The audit of payroll transactions allocated to the Title I, Part A grant identified instances of 30 minutes of "prep time" omitted from the time sheet entries, but the 30 minutes of "prep time" were included in the ending number of hours worked and paid. Additionally, certain employees charged to the ESSER grants were not approved in the official minutes to be charged to the respective grants.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
The audit of federal grant reimbursements indicated the District did not request certain reimbursements for actual grant expenditures during the 2021-22 fiscal year on a timely basis.
The audit of payroll transactions allocated to the Title I, Part A grant identified instances of 30 minutes of "prep time" omitted from the time sheet entries, but the 30 minutes of "prep time" were included in the ending number of hours worked and paid. Additionally, certain employees charged to the ESSER grants were not approved in the official minutes to be charged to the respective grants.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
The audit of federal grant reimbursements indicated the District did not request certain reimbursements for actual grant expenditures during the 2021-22 fiscal year on a timely basis.
The audit of payroll transactions allocated to the Title I, Part A grant identified instances of 30 minutes of "prep time" omitted from the time sheet entries, but the 30 minutes of "prep time" were included in the ending number of hours worked and paid. Additionally, certain employees charged to the ESSER grants were not approved in the official minutes to be charged to the respective grants.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
The audit of federal grant reimbursements indicated the District did not request certain reimbursements for actual grant expenditures during the 2021-22 fiscal year on a timely basis.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
The audit of federal grant reimbursements indicated the District did not request certain reimbursements for actual grant expenditures during the 2021-22 fiscal year on a timely basis.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
The audit of federal grant reimbursements indicated the District did not request certain reimbursements for actual grant expenditures during the 2021-22 fiscal year on a timely basis.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
The audit of federal grant reimbursements indicated the District did not request certain reimbursements for actual grant expenditures during the 2021-22 fiscal year on a timely basis.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
The audit of federal grant reimbursements indicated the District did not request certain reimbursements for actual grant expenditures during the 2021-22 fiscal year on a timely basis.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
The audit of federal grant reimbursements indicated the District did not request certain reimbursements for actual grant expenditures during the 2021-22 fiscal year on a timely basis.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.
It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: Determining the allowability of costs in accordance with federal cost principles and the terms and conditions of the federal award; and the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.
It was noted during the review of purchase orders that a number of purchase orders greater than $25,000 were missing evidence of verification to ensure a vendor is not debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities.