Program: U.S. Department of Education; Passed through Alabama Department of Education; Special Education Cluster, Assistance Listing #84.027, COVID-19 #84.027X and #84.173, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-001 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; Special Education Cluster, Assistance Listing #84.027, COVID-19 #84.027X and #84.173, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-001 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; Special Education Cluster, Assistance Listing #84.027, COVID-19 #84.027X and #84.173, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-001 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; COVID-19 - Education Stabilization Fund, Assistance Listing #84.425C, #84.425D #84.425U and #84.425W, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-002 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; COVID-19 - Education Stabilization Fund, Assistance Listing #84.425C, #84.425D #84.425U and #84.425W, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-002 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; COVID-19 - Education Stabilization Fund, Assistance Listing #84.425C, #84.425D #84.425U and #84.425W, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-002 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; COVID-19 - Education Stabilization Fund, Assistance Listing #84.425C, #84.425D #84.425U and #84.425W, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-002 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; COVID-19 - Education Stabilization Fund, Assistance Listing #84.425C, #84.425D #84.425U and #84.425W, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-002 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; Title I Part A, Assistance Listing #84.010, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-003 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster - Assistance Listing #10.555, #10.553, and COVID-19 #10.559, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable or not proper uses of program income. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-005, 2020-004 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities and are proper uses of program income. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster - Assistance Listing #10.555, #10.553, and COVID-19 #10.559, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable or not proper uses of program income. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-005, 2020-004 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities and are proper uses of program income. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster - Assistance Listing #10.555, #10.553, and COVID-19 #10.559, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable or not proper uses of program income. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-005, 2020-004 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities and are proper uses of program income. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster - Assistance Listing #10.555, #10.553, and COVID-19 #10.559, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable or not proper uses of program income. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-005, 2020-004 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities and are proper uses of program income. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster - Assistance Listing #10.555, #10.553, and COVID-19 #10.559, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable or not proper uses of program income. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-005, 2020-004 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities and are proper uses of program income. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; Special Education Cluster, Assistance Listing #84.027, COVID-19 #84.027X and #84.173, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-001 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; Special Education Cluster, Assistance Listing #84.027, COVID-19 #84.027X and #84.173, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-001 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; Special Education Cluster, Assistance Listing #84.027, COVID-19 #84.027X and #84.173, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-001 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; COVID-19 - Education Stabilization Fund, Assistance Listing #84.425C, #84.425D #84.425U and #84.425W, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-002 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; COVID-19 - Education Stabilization Fund, Assistance Listing #84.425C, #84.425D #84.425U and #84.425W, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-002 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; COVID-19 - Education Stabilization Fund, Assistance Listing #84.425C, #84.425D #84.425U and #84.425W, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-002 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; COVID-19 - Education Stabilization Fund, Assistance Listing #84.425C, #84.425D #84.425U and #84.425W, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-002 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; COVID-19 - Education Stabilization Fund, Assistance Listing #84.425C, #84.425D #84.425U and #84.425W, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-002 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Education; Passed through Alabama Department of Education; Title I Part A, Assistance Listing #84.010, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-003 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster - Assistance Listing #10.555, #10.553, and COVID-19 #10.559, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable or not proper uses of program income. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-005, 2020-004 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities and are proper uses of program income. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster - Assistance Listing #10.555, #10.553, and COVID-19 #10.559, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable or not proper uses of program income. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-005, 2020-004 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities and are proper uses of program income. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster - Assistance Listing #10.555, #10.553, and COVID-19 #10.559, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable or not proper uses of program income. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-005, 2020-004 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities and are proper uses of program income. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster - Assistance Listing #10.555, #10.553, and COVID-19 #10.559, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable or not proper uses of program income. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-005, 2020-004 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities and are proper uses of program income. View of Responsible Officials: The Board and management agree with this finding.
Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster - Assistance Listing #10.555, #10.553, and COVID-19 #10.559, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable or not proper uses of program income. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-005, 2020-004 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities and are proper uses of program income. View of Responsible Officials: The Board and management agree with this finding.