FAC Explorer

Audit 36052

FY End
2022-06-30
Total Expended
$37.60M
Findings
4
Programs
16
Organization: City of Monroe School Board (LA)
Year: 2022 Accepted: 2023-01-12
Auditor: Carr Riggs & Ingram LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
32024 2022-005 Significant Deficiency - B
32025 2022-006 Significant Deficiency - I
608466 2022-005 Significant Deficiency - B
608467 2022-006 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.559 Summer Food Service Program for Children $5.06M - 0
84.027 Special Education_grants to States $2.11M Yes 2
84.287 Twenty-First Century Community Learning Centers $652,836 - 0
84.367 Improving Teacher Quality State Grants $504,276 - 0
10.555 National School Lunch Program $459,969 - 0
84.010 Title I Grants to Local Educational Agencies $324,662 - 0
84.425 Covid-19 Education Stabilization Fund $311,888 Yes 0
10.582 Fresh Fruit and Vegetable Program $299,385 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $295,856 - 0
10.553 School Breakfast Program $187,044 - 0
84.371 Comprehensive Literacy Development $176,787 - 0
84.041 Impact Aid $130,875 - 0
12.357 Rotc Language and Culture Training Grants $116,183 - 0
84.173 Special Education_preschool Grants $56,381 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $43,953 - 0
84.377 School Improvement Grants $1,903 - 0

Contacts

Name Title Type
RRC8TYNL5NA6 Davona Howard Auditee
3183250601 Josh Trahan Auditor
No contacts on file

Notes to SEFA

Title: Note 3 - Non-cash Awards Accounting Policies: General: The preceding Schedule of Expenditures of Federal Awards presents the activity of all Federal financial assistance programs of the City of Monroe School Board (the School Board). The School Board reporting entity is defined in Note 1 to the School Board's general purpose financial statements. All Federal financial assistance received directly from Federal agencies as well as Federal financial assistance passed through other government agencies is included on the schedule. Basis of Accounting: The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the School Board's financial statements. Relationship to Federal Financial Reports: Amounts reported in the accompanying schedule agree with the amounts reported in the federal financial reports except for changes made to reflect amounts in accordance with accounting principles generally accepted in the United States of America. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Included in the Child Nutrition Cluster is $459,969 of non-cash awards in the form of commodities provided by the United States Department of Agriculture.
Title: Note 4 - Subrecipients Accounting Policies: General: The preceding Schedule of Expenditures of Federal Awards presents the activity of all Federal financial assistance programs of the City of Monroe School Board (the School Board). The School Board reporting entity is defined in Note 1 to the School Board's general purpose financial statements. All Federal financial assistance received directly from Federal agencies as well as Federal financial assistance passed through other government agencies is included on the schedule. Basis of Accounting: The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the School Board's financial statements. Relationship to Federal Financial Reports: Amounts reported in the accompanying schedule agree with the amounts reported in the federal financial reports except for changes made to reflect amounts in accordance with accounting principles generally accepted in the United States of America. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. City of Monroe School Board did not provide federal funds to any subrecipients during the year ended June 30, 2022.
Title: Note 5 - Loans Accounting Policies: General: The preceding Schedule of Expenditures of Federal Awards presents the activity of all Federal financial assistance programs of the City of Monroe School Board (the School Board). The School Board reporting entity is defined in Note 1 to the School Board's general purpose financial statements. All Federal financial assistance received directly from Federal agencies as well as Federal financial assistance passed through other government agencies is included on the schedule. Basis of Accounting: The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the School Board's financial statements. Relationship to Federal Financial Reports: Amounts reported in the accompanying schedule agree with the amounts reported in the federal financial reports except for changes made to reflect amounts in accordance with accounting principles generally accepted in the United States of America. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. City of Monroe School Board did not expend federal awards related to loans or loan guarantees during the year ended June 30, 2022.
Title: Note 6 - Federally Funded Insurance Accounting Policies: General: The preceding Schedule of Expenditures of Federal Awards presents the activity of all Federal financial assistance programs of the City of Monroe School Board (the School Board). The School Board reporting entity is defined in Note 1 to the School Board's general purpose financial statements. All Federal financial assistance received directly from Federal agencies as well as Federal financial assistance passed through other government agencies is included on the schedule. Basis of Accounting: The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the School Board's financial statements. Relationship to Federal Financial Reports: Amounts reported in the accompanying schedule agree with the amounts reported in the federal financial reports except for changes made to reflect amounts in accordance with accounting principles generally accepted in the United States of America. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The City of Monroe School Board has no federally funded insurance.

Finding Details

Finding 2022-005
2022-005 Timesheet Inaccuracies Federal Program, Assistance Listing # and Year, Federal Agency, Pass-Through Entity: Special Education Cluster ? Grants to States, Assistance Listing #84.027, 2022, U.S. Department of Education, Louisiana Department of Education. Criteria or Specific Requirement: 2 CFR 200.303 requires the entity to establish and maintain effective internal controls over compliance with respect to federal awards and Section 1111(b)(2)(A) of the ESEA for compliance accountability. Proper internal controls require supporting documentation to be retained as evidence for effectiveness of the controls in place. Condition: During our testwork, we identified an error in the re-calculation of hours on a timesheet for an employee selected. The original calculation prepared by the employee was correct. Effect: The School Board overpaid an employee for that particular time period by .25 hours. Questioned Cost: The overpayment was calculated to be $4.25. The projected questioned costs is estimated to be $737. Cause: Hours were incorrectly re-calculated during the review and approval of the timesheet. Recommendation: We recommend the School Board take necessary steps to verify time sheet calculations. Views of responsible officials and corrective action plan: The School Board will have payroll processing staff review approved timesheets before they are processed for payment.
Finding 2022-006
2022-006 Suspension and Debarment Federal Program, Assistance Listing # and Year, Federal Agency, Pass-Through Entity: Special Education Cluster ? Grants to States, Assistance Listing #84.027, 2022, U.S. Department of Education, Louisiana Department of Education. Criteria or Specific Requirement: 2 CFR 200.303 requires the entity to establish and maintain effective internal controls over compliance with respect to federal awards and Section 1111(b)(2)(A) of the ESEA for compliance accountability. Proper internal controls require supporting documentation to be retained as evidence for effectiveness of the controls in place. Non-federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include those procurement contracts for goods and services awarded under a non-procurement transaction (i.e., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR 180.220. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR 180.995 and agency adoption regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: CRI identified that the School Board did not have controls in place to verify whether vendors are suspended, debarred or otherwise excluded. Effect: Transactions could be entered into with vendors who are suspended, debarred, or otherwise excluded causing the program to not be in compliance with grant requirements, which could result in loss of federal funding or repayment of questioned costs. Questioned Cost: None. Cause: Lack of internal controls to verify whether vendors are suspended, debarred or otherwise excluded. Recommendation: We recommend the School Board implement policies and procedures to verify vendors are not suspended, debarred or otherwise excluded. Views of responsible officials and corrective action plan: The School Board will implement procedures to verify vendors are not suspended, debarred or otherwise excluded.
Finding 2022-005
2022-005 Timesheet Inaccuracies Federal Program, Assistance Listing # and Year, Federal Agency, Pass-Through Entity: Special Education Cluster ? Grants to States, Assistance Listing #84.027, 2022, U.S. Department of Education, Louisiana Department of Education. Criteria or Specific Requirement: 2 CFR 200.303 requires the entity to establish and maintain effective internal controls over compliance with respect to federal awards and Section 1111(b)(2)(A) of the ESEA for compliance accountability. Proper internal controls require supporting documentation to be retained as evidence for effectiveness of the controls in place. Condition: During our testwork, we identified an error in the re-calculation of hours on a timesheet for an employee selected. The original calculation prepared by the employee was correct. Effect: The School Board overpaid an employee for that particular time period by .25 hours. Questioned Cost: The overpayment was calculated to be $4.25. The projected questioned costs is estimated to be $737. Cause: Hours were incorrectly re-calculated during the review and approval of the timesheet. Recommendation: We recommend the School Board take necessary steps to verify time sheet calculations. Views of responsible officials and corrective action plan: The School Board will have payroll processing staff review approved timesheets before they are processed for payment.
Finding 2022-006
2022-006 Suspension and Debarment Federal Program, Assistance Listing # and Year, Federal Agency, Pass-Through Entity: Special Education Cluster ? Grants to States, Assistance Listing #84.027, 2022, U.S. Department of Education, Louisiana Department of Education. Criteria or Specific Requirement: 2 CFR 200.303 requires the entity to establish and maintain effective internal controls over compliance with respect to federal awards and Section 1111(b)(2)(A) of the ESEA for compliance accountability. Proper internal controls require supporting documentation to be retained as evidence for effectiveness of the controls in place. Non-federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include those procurement contracts for goods and services awarded under a non-procurement transaction (i.e., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR 180.220. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR 180.995 and agency adoption regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: CRI identified that the School Board did not have controls in place to verify whether vendors are suspended, debarred or otherwise excluded. Effect: Transactions could be entered into with vendors who are suspended, debarred, or otherwise excluded causing the program to not be in compliance with grant requirements, which could result in loss of federal funding or repayment of questioned costs. Questioned Cost: None. Cause: Lack of internal controls to verify whether vendors are suspended, debarred or otherwise excluded. Recommendation: We recommend the School Board implement policies and procedures to verify vendors are not suspended, debarred or otherwise excluded. Views of responsible officials and corrective action plan: The School Board will implement procedures to verify vendors are not suspended, debarred or otherwise excluded.