Donated commodities in the amount of $527,232 are included in the Department of Agriculture’s National School Lunch Program, assistance listing #10.555. The amount represents the market value of commodities received.
Federal Agency: U.S. Department of the Education Federal Programs: Title I Assistance Listing Number: 84.010A Federal Award Identification Number and Year: 2725-11702-401 - 2024 Pass-Through Agency: Rhode Island Department of Education Pass-Through Number: 2725-11702-401 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Criteria or specific requirement: Allowable Costs: For governmental organizations, if an employee works 100% on a cost objective, a semi-annual time certification is required which can be signed by either the employee or a knowledgeable supervisor. If the employee works in more than one cost objective, a personnel activity report must be prepared on at least a monthly basis and be signed by the employee. Condition: During our testing we noted that the Pawtucket School Department did not have adequate compliance with time and effort documentation. Questioned Costs: $3,659,617 Context: During our testing, it was noted that the Pawtucket School Department was not documenting Time and Effort for employees paid with Title I funding. Cause: The Pawtucket School Department had significant turnover in key positions which has lead to the lack of time and effort documentation. Effect: The failure to design and implement an effective internal control system can enable material noncompliance to go undetected. Noncompliance with the grant agreement could result in the loss of future federal funds to the School Department. Recommendation: We recommend that the School Department implement policies in order to comply with proper time and effort documentation as required by Uniform Guidance. Views of Responsible Officials: The School Department is implementing a comprehensive corrective action plan to ensure compliance with federal time and effort documentation requirements. A formal Time and Effort policy has been adopted, training for all staff charged to federal grants is underway, and a compliance oversight function has been established to monitor adherence. These measures are designed to ensure sustainable compliance with federal requirements and protect future federal funding.