Condition
There were inadequate controls over documentation of the number of students receiving snacks that are claimed for reimbursement.
Criteria
The School Board should implement policies and procedures to ensure that documentation is maintained to support all snacks claimed for reimbursement.
Cause
The School Board did not have internal control policies and procedures in place to ensure that all documentation supporting snack reimbursements was properly maintained.
Effect
Supporting documentation relating to snacks is not being properly maintained.
Context
A sample of nine months for seven schools was selected for audit from a population of 43 schools. The test found that the support did not agree to the amount claimed for four of the months. Two of the schools requested one snack more than the support, while the other two schools requested a total of five snacks less than the support. Our sample was a non-statistical sample.
Recommendation
The School Board should implement policies and procedures to ensure that supporting documentation is maintained for all snacks served.
Views of Responsible Officials and Planned Corrective Action
The child nutrition department will attempt to remedy this type of issue by recording the snack meals electronically by utilizing our existing system. The supervisor of child nutrition will determine how to implement this function.
Condition
There were inadequate controls over documentation of the number of students receiving snacks that are claimed for reimbursement.
Criteria
The School Board should implement policies and procedures to ensure that documentation is maintained to support all snacks claimed for reimbursement.
Cause
The School Board did not have internal control policies and procedures in place to ensure that all documentation supporting snack reimbursements was properly maintained.
Effect
Supporting documentation relating to snacks is not being properly maintained.
Context
A sample of nine months for seven schools was selected for audit from a population of 43 schools. The test found that the support did not agree to the amount claimed for four of the months. Two of the schools requested one snack more than the support, while the other two schools requested a total of five snacks less than the support. Our sample was a non-statistical sample.
Recommendation
The School Board should implement policies and procedures to ensure that supporting documentation is maintained for all snacks served.
Views of Responsible Officials and Planned Corrective Action
The child nutrition department will attempt to remedy this type of issue by recording the snack meals electronically by utilizing our existing system. The supervisor of child nutrition will determine how to implement this function.
Condition
The School Board failed to verify applicable vendors were not suspended, debarred or otherwise excluded from doing business with the federal government prior to the School Board doing business with them.
Criteria
Federal regulations require the School Board to verify vendors are not suspended, debarred or otherwise excluded from doing business with the federal government prior to the School Board doing business with them.
Cause
The School Board did not have internal control policies and procedures in place to ensure that all vendors were verified prior to doing business with them.
Effect
Failure to verify vendors are allowed to do business with the School Board could lead to non-compliance.
Context
A sample of six vendors were selected for audit from a population of eight vendors. The test found that four of the vendors tested had not been verified by the School Board prior to the School Board doing business with them. Our sample was a non-statistical sample.
Recommendation
The School Board should implement policies and procedures to ensure that the verification of vendors is done prior to doing business with them.
View of Responsible Officials and Planned Corrective Action
The Lafayette Parish School Board has a defined process in place to ensure debarment checks are being performed. As new vendors are setup, a debarment check is performed when federal funds are to be associated with a vendor. In addition, many vendors are utilized year after year, which is after an initial debarment check is performed. With respect to this audit, staff will ensure adequate records are maintained and stored to show proof of performance of this requirement.
Condition
The School Board failed to verify applicable vendors were not suspended, debarred or otherwise excluded from doing business with the federal government prior to doing business with them.
Criteria
Federal regulations require the School Board to verify vendors are not suspended, debarred or otherwise excluded from doing business with the federal government prior to doing business with them.
Cause
The School Board did not have internal control policies and procedures in place to ensure that all vendors were verified prior to doing business with them.
Effect
Failure to verify vendors are allowed to do business with the School Board could lead to non-compliance.
Context
A sample of six vendors were selected for audit from a population of 14 vendors. The test found that four of the vendors tested had not been verified by the School Board prior to the School Board doing business with them. Our sample was a non-statistical sample.
Recommendation
The School Board should implement policies and procedures to ensure that the verification of vendors is done prior to doing business with them.
View of Responsible Officials and Planned Corrective Action
The Lafayette Parish School Board has a defined process in place to ensure debarment checks are being performed. As new vendors are setup, a debarment check is performed when federal funds are to be associated with a vendor. In addition, many vendors are utilized year after year, which is after an initial debarment check is performed. With respect to this audit, staff will ensure adequate records are maintained and stored to show proof of performance of this requirement.
Condition
The School Board was unable to provide sufficient documentation for grant asset disposals. Four of the assets tested in the audit were missing and no disposal documentation could be provided.
Criteria
Federal regulations require asset dispositions to be reported to the grantor if the fair market value at the time of disposal is $5,000 or more to determine if a portion of the fair market value or sales proceeds needs to be reimbursed to the grantor. In addition, the disposal is required to comply with state law and properly reflected in the property records.
Cause
The School Board internal control policies and procedures were not operating effectively to ensure that all assets are properly safeguarded and/or properly disposed of in accordance with the Federal grant regulations.
Effect
Failure to properly document disposals and account for them properly could lead to a risk of misuse of assets.
Context
A sample of four disposals was selected for audit from a population of nine disposals. The test found that all four of the disposals tested did not have supporting documentation for the disposal. Our sample was a non-statistical sample.
Recommendation
The School Board should comply with the policies and procedures concerning asset disposals to ensure that all assets are properly accounted for and are disposed of properly.
Views of Responsible Officials and Planned Corrective Action
As assets become broken or obsolete, they are transferred to the warehouse for sale. This is evidenced by completing transfer forms which are signed by the principal or supervisor releasing the asset(s). Once an asset reaches the warehouse, it is segregated either by size or type. Large assets are normally itemized separately, while smaller items or computer related items are bundled together into a large gaylord box and sold as is. In this case, our auditors possessed signed transfer forms, but concluded during their review of disposals that the eventual asset itemizations were not sufficient or non-existent. Going forward, warehouse staff will commence their online auctions with full itemizations to show proof of disposal.
Condition
The School Board was unable to provide sufficient documentation for grant asset disposals. Four of the assets tested in the audit were missing and no disposal documentation could be provided.
Criteria
Federal regulations require asset dispositions to be reported to the grantor if the fair market value at the time of disposal is $5,000 or more to determine if a portion of the fair market value or sales proceeds needs to be reimbursed to the grantor. In addition, the disposal is required to comply with state law and properly reflected in the property records.
Cause
The School Board internal control policies and procedures were not operating effectively to ensure that all assets are properly safeguarded and/or properly disposed of in accordance with the Federal grant regulations.
Effect
Failure to properly document disposals and account for them properly could lead to a risk of misuse of assets.
Context
A sample of four disposals was selected for audit from a population of nine disposals. The test found that all four of the disposals tested did not have supporting documentation for the disposal. Our sample was a non-statistical sample.
Recommendation
The School Board should comply with the policies and procedures concerning asset disposals to ensure that all assets are properly accounted for and are disposed of properly.
Views of Responsible Officials and Planned Corrective Action
As assets become broken or obsolete, they are transferred to the warehouse for sale. This is evidenced by completing transfer forms which are signed by the principal or supervisor releasing the asset(s). Once an asset reaches the warehouse, it is segregated either by size or type. Large assets are normally itemized separately, while smaller items or computer related items are bundled together into a large gaylord box and sold as is. In this case, our auditors possessed signed transfer forms, but concluded during their review of disposals that the eventual asset itemizations were not sufficient or non-existent. Going forward, warehouse staff will commence their online auctions with full itemizations to show proof of disposal.
Condition
There were inadequate controls over documentation of the number of students receiving snacks that are claimed for reimbursement.
Criteria
The School Board should implement policies and procedures to ensure that documentation is maintained to support all snacks claimed for reimbursement.
Cause
The School Board did not have internal control policies and procedures in place to ensure that all documentation supporting snack reimbursements was properly maintained.
Effect
Supporting documentation relating to snacks is not being properly maintained.
Context
A sample of nine months for seven schools was selected for audit from a population of 43 schools. The test found that the support did not agree to the amount claimed for four of the months. Two of the schools requested one snack more than the support, while the other two schools requested a total of five snacks less than the support. Our sample was a non-statistical sample.
Recommendation
The School Board should implement policies and procedures to ensure that supporting documentation is maintained for all snacks served.
Views of Responsible Officials and Planned Corrective Action
The child nutrition department will attempt to remedy this type of issue by recording the snack meals electronically by utilizing our existing system. The supervisor of child nutrition will determine how to implement this function.
Condition
There were inadequate controls over documentation of the number of students receiving snacks that are claimed for reimbursement.
Criteria
The School Board should implement policies and procedures to ensure that documentation is maintained to support all snacks claimed for reimbursement.
Cause
The School Board did not have internal control policies and procedures in place to ensure that all documentation supporting snack reimbursements was properly maintained.
Effect
Supporting documentation relating to snacks is not being properly maintained.
Context
A sample of nine months for seven schools was selected for audit from a population of 43 schools. The test found that the support did not agree to the amount claimed for four of the months. Two of the schools requested one snack more than the support, while the other two schools requested a total of five snacks less than the support. Our sample was a non-statistical sample.
Recommendation
The School Board should implement policies and procedures to ensure that supporting documentation is maintained for all snacks served.
Views of Responsible Officials and Planned Corrective Action
The child nutrition department will attempt to remedy this type of issue by recording the snack meals electronically by utilizing our existing system. The supervisor of child nutrition will determine how to implement this function.
Condition
The School Board failed to verify applicable vendors were not suspended, debarred or otherwise excluded from doing business with the federal government prior to the School Board doing business with them.
Criteria
Federal regulations require the School Board to verify vendors are not suspended, debarred or otherwise excluded from doing business with the federal government prior to the School Board doing business with them.
Cause
The School Board did not have internal control policies and procedures in place to ensure that all vendors were verified prior to doing business with them.
Effect
Failure to verify vendors are allowed to do business with the School Board could lead to non-compliance.
Context
A sample of six vendors were selected for audit from a population of eight vendors. The test found that four of the vendors tested had not been verified by the School Board prior to the School Board doing business with them. Our sample was a non-statistical sample.
Recommendation
The School Board should implement policies and procedures to ensure that the verification of vendors is done prior to doing business with them.
View of Responsible Officials and Planned Corrective Action
The Lafayette Parish School Board has a defined process in place to ensure debarment checks are being performed. As new vendors are setup, a debarment check is performed when federal funds are to be associated with a vendor. In addition, many vendors are utilized year after year, which is after an initial debarment check is performed. With respect to this audit, staff will ensure adequate records are maintained and stored to show proof of performance of this requirement.
Condition
The School Board failed to verify applicable vendors were not suspended, debarred or otherwise excluded from doing business with the federal government prior to doing business with them.
Criteria
Federal regulations require the School Board to verify vendors are not suspended, debarred or otherwise excluded from doing business with the federal government prior to doing business with them.
Cause
The School Board did not have internal control policies and procedures in place to ensure that all vendors were verified prior to doing business with them.
Effect
Failure to verify vendors are allowed to do business with the School Board could lead to non-compliance.
Context
A sample of six vendors were selected for audit from a population of 14 vendors. The test found that four of the vendors tested had not been verified by the School Board prior to the School Board doing business with them. Our sample was a non-statistical sample.
Recommendation
The School Board should implement policies and procedures to ensure that the verification of vendors is done prior to doing business with them.
View of Responsible Officials and Planned Corrective Action
The Lafayette Parish School Board has a defined process in place to ensure debarment checks are being performed. As new vendors are setup, a debarment check is performed when federal funds are to be associated with a vendor. In addition, many vendors are utilized year after year, which is after an initial debarment check is performed. With respect to this audit, staff will ensure adequate records are maintained and stored to show proof of performance of this requirement.
Condition
The School Board was unable to provide sufficient documentation for grant asset disposals. Four of the assets tested in the audit were missing and no disposal documentation could be provided.
Criteria
Federal regulations require asset dispositions to be reported to the grantor if the fair market value at the time of disposal is $5,000 or more to determine if a portion of the fair market value or sales proceeds needs to be reimbursed to the grantor. In addition, the disposal is required to comply with state law and properly reflected in the property records.
Cause
The School Board internal control policies and procedures were not operating effectively to ensure that all assets are properly safeguarded and/or properly disposed of in accordance with the Federal grant regulations.
Effect
Failure to properly document disposals and account for them properly could lead to a risk of misuse of assets.
Context
A sample of four disposals was selected for audit from a population of nine disposals. The test found that all four of the disposals tested did not have supporting documentation for the disposal. Our sample was a non-statistical sample.
Recommendation
The School Board should comply with the policies and procedures concerning asset disposals to ensure that all assets are properly accounted for and are disposed of properly.
Views of Responsible Officials and Planned Corrective Action
As assets become broken or obsolete, they are transferred to the warehouse for sale. This is evidenced by completing transfer forms which are signed by the principal or supervisor releasing the asset(s). Once an asset reaches the warehouse, it is segregated either by size or type. Large assets are normally itemized separately, while smaller items or computer related items are bundled together into a large gaylord box and sold as is. In this case, our auditors possessed signed transfer forms, but concluded during their review of disposals that the eventual asset itemizations were not sufficient or non-existent. Going forward, warehouse staff will commence their online auctions with full itemizations to show proof of disposal.
Condition
The School Board was unable to provide sufficient documentation for grant asset disposals. Four of the assets tested in the audit were missing and no disposal documentation could be provided.
Criteria
Federal regulations require asset dispositions to be reported to the grantor if the fair market value at the time of disposal is $5,000 or more to determine if a portion of the fair market value or sales proceeds needs to be reimbursed to the grantor. In addition, the disposal is required to comply with state law and properly reflected in the property records.
Cause
The School Board internal control policies and procedures were not operating effectively to ensure that all assets are properly safeguarded and/or properly disposed of in accordance with the Federal grant regulations.
Effect
Failure to properly document disposals and account for them properly could lead to a risk of misuse of assets.
Context
A sample of four disposals was selected for audit from a population of nine disposals. The test found that all four of the disposals tested did not have supporting documentation for the disposal. Our sample was a non-statistical sample.
Recommendation
The School Board should comply with the policies and procedures concerning asset disposals to ensure that all assets are properly accounted for and are disposed of properly.
Views of Responsible Officials and Planned Corrective Action
As assets become broken or obsolete, they are transferred to the warehouse for sale. This is evidenced by completing transfer forms which are signed by the principal or supervisor releasing the asset(s). Once an asset reaches the warehouse, it is segregated either by size or type. Large assets are normally itemized separately, while smaller items or computer related items are bundled together into a large gaylord box and sold as is. In this case, our auditors possessed signed transfer forms, but concluded during their review of disposals that the eventual asset itemizations were not sufficient or non-existent. Going forward, warehouse staff will commence their online auctions with full itemizations to show proof of disposal.