Audit 345248

Reference # and title: 2024-002 Internal Control and Compliance over Title I Payroll Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Title I Grants to Local Educational Agencies #84.010A 2024 Criteria or specific requirement: For an employee who works in part on the consolidated administrative cost objective and in part on a Federal program whose administrative funds have not been consolidated or on activities funded from other revenue sources, an LEA must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to (a) the consolidated cost objective, and (b) each program or other cost objective supported by non-consolidated Federal funds or other revenue sources. Employee pay should be reviewed to ensure that payment amount is correct. Employee attendance should be documented on a consistent basis. Condition found: In testing 25 payroll transactions for the Title I program, the following exception were noted: 2 exceptions noted in which there was inadequate attendance records; 9 exceptions where time records were not initialed or signed by the employee; 2 exceptions where one employee was not paid in accordance with the salary schedule, which resulted in under payment; 14 exceptions where time certifications were completed, but not in a timely manner. Possible asserted effect (cause effect): Cause: Attendance documentation and semi-annual certifications were not maintained throughout the year by the School Board. The salary for one employee was frozen and resulted in an underpayment of wages for the year. Effect: The School Board did not comply with all Title I requirements related to allowable costs and cost principles. Recommendations to prevent future occurrences: The School Board should strengthen policies and procedures to ensure that semi-annual time certifications are signed by all employees in a timely manner, employee pay is correct and employee attendance and leave is adequately documented throughout the year which should include signature or initials, written or electronic, by the employee and supervisor. Origination date and prior year reference (if applicable): This finding originated in the fiscal year ended June 30, 2024. View of responsible official: During the year, there was staff turnover within the Title 1 department. The School Board will ensure that new personnel are properly trained in necessary internal controls over payroll transactions moving forward.

Reference # and title: 2024-002 Internal Control and Compliance over Title I Payroll Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Title I Grants to Local Educational Agencies #84.010A 2024 Criteria or specific requirement: For an employee who works in part on the consolidated administrative cost objective and in part on a Federal program whose administrative funds have not been consolidated or on activities funded from other revenue sources, an LEA must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to (a) the consolidated cost objective, and (b) each program or other cost objective supported by non-consolidated Federal funds or other revenue sources. Employee pay should be reviewed to ensure that payment amount is correct. Employee attendance should be documented on a consistent basis. Condition found: In testing 25 payroll transactions for the Title I program, the following exception were noted: 2 exceptions noted in which there was inadequate attendance records; 9 exceptions where time records were not initialed or signed by the employee; 2 exceptions where one employee was not paid in accordance with the salary schedule, which resulted in under payment; 14 exceptions where time certifications were completed, but not in a timely manner. Possible asserted effect (cause effect): Cause: Attendance documentation and semi-annual certifications were not maintained throughout the year by the School Board. The salary for one employee was frozen and resulted in an underpayment of wages for the year. Effect: The School Board did not comply with all Title I requirements related to allowable costs and cost principles. Recommendations to prevent future occurrences: The School Board should strengthen policies and procedures to ensure that semi-annual time certifications are signed by all employees in a timely manner, employee pay is correct and employee attendance and leave is adequately documented throughout the year which should include signature or initials, written or electronic, by the employee and supervisor. Origination date and prior year reference (if applicable): This finding originated in the fiscal year ended June 30, 2024. View of responsible official: During the year, there was staff turnover within the Title 1 department. The School Board will ensure that new personnel are properly trained in necessary internal controls over payroll transactions moving forward.

Reference # and title: 2024-002 Internal Control and Compliance over Title I Payroll Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Title I Grants to Local Educational Agencies #84.010A 2024 Criteria or specific requirement: For an employee who works in part on the consolidated administrative cost objective and in part on a Federal program whose administrative funds have not been consolidated or on activities funded from other revenue sources, an LEA must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to (a) the consolidated cost objective, and (b) each program or other cost objective supported by non-consolidated Federal funds or other revenue sources. Employee pay should be reviewed to ensure that payment amount is correct. Employee attendance should be documented on a consistent basis. Condition found: In testing 25 payroll transactions for the Title I program, the following exception were noted: 2 exceptions noted in which there was inadequate attendance records; 9 exceptions where time records were not initialed or signed by the employee; 2 exceptions where one employee was not paid in accordance with the salary schedule, which resulted in under payment; 14 exceptions where time certifications were completed, but not in a timely manner. Possible asserted effect (cause effect): Cause: Attendance documentation and semi-annual certifications were not maintained throughout the year by the School Board. The salary for one employee was frozen and resulted in an underpayment of wages for the year. Effect: The School Board did not comply with all Title I requirements related to allowable costs and cost principles. Recommendations to prevent future occurrences: The School Board should strengthen policies and procedures to ensure that semi-annual time certifications are signed by all employees in a timely manner, employee pay is correct and employee attendance and leave is adequately documented throughout the year which should include signature or initials, written or electronic, by the employee and supervisor. Origination date and prior year reference (if applicable): This finding originated in the fiscal year ended June 30, 2024. View of responsible official: During the year, there was staff turnover within the Title 1 department. The School Board will ensure that new personnel are properly trained in necessary internal controls over payroll transactions moving forward.

Reference # and title: 2024-002 Internal Control and Compliance over Title I Payroll Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Title I Grants to Local Educational Agencies #84.010A 2024 Criteria or specific requirement: For an employee who works in part on the consolidated administrative cost objective and in part on a Federal program whose administrative funds have not been consolidated or on activities funded from other revenue sources, an LEA must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to (a) the consolidated cost objective, and (b) each program or other cost objective supported by non-consolidated Federal funds or other revenue sources. Employee pay should be reviewed to ensure that payment amount is correct. Employee attendance should be documented on a consistent basis. Condition found: In testing 25 payroll transactions for the Title I program, the following exception were noted: 2 exceptions noted in which there was inadequate attendance records; 9 exceptions where time records were not initialed or signed by the employee; 2 exceptions where one employee was not paid in accordance with the salary schedule, which resulted in under payment; 14 exceptions where time certifications were completed, but not in a timely manner. Possible asserted effect (cause effect): Cause: Attendance documentation and semi-annual certifications were not maintained throughout the year by the School Board. The salary for one employee was frozen and resulted in an underpayment of wages for the year. Effect: The School Board did not comply with all Title I requirements related to allowable costs and cost principles. Recommendations to prevent future occurrences: The School Board should strengthen policies and procedures to ensure that semi-annual time certifications are signed by all employees in a timely manner, employee pay is correct and employee attendance and leave is adequately documented throughout the year which should include signature or initials, written or electronic, by the employee and supervisor. Origination date and prior year reference (if applicable): This finding originated in the fiscal year ended June 30, 2024. View of responsible official: During the year, there was staff turnover within the Title 1 department. The School Board will ensure that new personnel are properly trained in necessary internal controls over payroll transactions moving forward.