FAC Explorer

Audit 50579

FY End
2022-06-30
Total Expended
$302.06M
Findings
12
Programs
27
Organization: School District of Polk County, Florida (FL)
Year: 2022 Accepted: 2023-08-23
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
51901 2022-003 Significant Deficiency Yes B
51902 2022-003 Significant Deficiency Yes B
51903 2022-003 Significant Deficiency Yes B
51904 2022-003 Significant Deficiency Yes B
51905 2022-003 Significant Deficiency Yes B
51906 2022-003 Significant Deficiency Yes B
628343 2022-003 Significant Deficiency Yes B
628344 2022-003 Significant Deficiency Yes B
628345 2022-003 Significant Deficiency Yes B
628346 2022-003 Significant Deficiency Yes B
628347 2022-003 Significant Deficiency Yes B
628348 2022-003 Significant Deficiency Yes B

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $51.97M - 0
84.425 Education Stabilization Fund $39.36M Yes 1
84.010 Title I Grants to Local Educational Agencies $37.93M Yes 1
32.009 Emergency Connectivity Fund Program $29.19M - 0
84.027 Special Education_grants to States $23.38M - 0
10.553 School Breakfast Program $13.77M - 0
93.600 Head Start $8.31M - 0
84.367 Improving Teacher Quality State Grants $3.69M - 0
84.063 Federal Pell Grant Program $1.75M - 0
84.048 Career and Technical Education -- Basic Grants to States $1.60M - 0
84.186 Safe and Drug-Free Schools and Communities - National Program $1.52M - 0
84.377 School Improvement Grants $1.52M - 0
84.002 Adult Education - Basic Grants to States $1.23M - 0
84.365 English Language Acquisition State Grants $1.21M - 0
84.011 Migrant Education_state Grant Program $1.16M - 0
10.559 Summer Food Service Program for Children $1.14M - 0
12.U01 Army Junior Reserve Officers Training Corps $877,318 - 0
84.165 Magnet Schools Assistance $642,896 - 0
17.264 National Farmworker Jobs Program $425,952 - 0
84.173 Special Education_preschool Grants $415,434 - 0
10.558 Child and Adult Care Food Program $326,568 - 0
84.282 Charter Schools $239,082 - 0
84.196 Education for Homeless Children and Youth $137,748 - 0
12.U03 Air Force Junior Reserve Officers Training Corps $124,504 - 0
12.U02 Marine Corps Junior Reserve Officers Training Corps $78,453 - 0
12.U04 Navy Junior Reserve Officers Training Corps $56,495 - 0
84.323 Special Education - State Personnel Development $19,982 - 0

Contacts

Name Title Type
FQCMCB39LZM6 Alain Nunez Auditee
8634574710 Lance Schmidt Auditor
No contacts on file

Notes to SEFA

Title: Noncash Assistance - National School Lunch Program Accounting Policies: BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the Federal award activity of the Polk County District School Board under programs of the Federal Government for the fiscal year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for the Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Includes $4,927,286 of donated food received during the fiscal year. Donated foods are valued at fair value as determined at the time of donation.
Title: Head Start Accounting Policies: BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the Federal award activity of the Polk County District School Board under programs of the Federal Government for the fiscal year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for the Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures include $4,298,576 for grant number/program year 04CH0191101/21, $3,934,651 for 04CH0191102/22, and $75,885 for 04HE00032401C5.

Finding Details

Finding 2022-003
2022 ? 003 Controls over Allowable Costs Federal agency: Florida Department of Education Federal program titles: Title 1 Grants for Local Education Agencies, Education Stabilization Fund Federal Award Identification Number and Year: 530-2122B-2CB01, 530,1211A-2C001, 530-1211D- 2CR01, 530-1211G-2CR01, 530-1211H-2CR01, 530-1211M-2CR01, 530-1211R-2CR01, 530-1211T- 3CR01, 530-1230A-1C001, 530-1230B-1CS01, 530-1230F-1C001, 530-1240A-1C001, 530-1240C- 1C001, 530-1240F-1C001, 530-1240S-1C001, 530-1241B-1CR01, 530-1241C-1CR01, 530-1241D- 1CR01, 530-1241E-1CR01, 530-1241P-2C001, 530-1241V-2CR01, 530-1281E-2C001, 530-1281N- 3CR01 Assistance Listing Numbers: 84.010, 84.425 (E, F, C, D, U) Award Period: July 2021 through June 2022 & July 2021 through September 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Title 2, Section 200.303(a), CFR, requires the District to maintain effective internal controls over its federal awards. To ensure charges are allowable, an appropriate system of internal controls requires that review and approval of program or grant expenditures be performed by personnel who possess adequate knowledge and experience of program requirements. Condition: Certain supervisors are reviewing timecards for time and effort reporting as required by Uniform Guidance. Questioned costs: None Context: In a statistically valid sample of forty salary and benefit expenditures for Title 1, four records or 10% did not have supervisory approval. In a statistically valid sample of forty salary and benefit expenditures for Education Stabilization, five records or 12.5% did not have supervisory approval. Cause: The District did not maintain adequate supervisory approval of time and effort documentation. Effect: Without supervisory approval, the potential exists that payroll and benefit costs could be improperly charged to a grant. Repeat Finding: Yes, see 2021-002. Recommendation: We recommend a consistent timesheet approval process be used across the District to ensure all time and effort documentation is approved by a knowledgeable supervisor. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Controls over Allowable Costs Federal agency: Florida Department of Education Federal program titles: Title 1 Grants for Local Education Agencies, Education Stabilization Fund Federal Award Identification Number and Year: 530-2122B-2CB01, 530,1211A-2C001, 530-1211D- 2CR01, 530-1211G-2CR01, 530-1211H-2CR01, 530-1211M-2CR01, 530-1211R-2CR01, 530-1211T- 3CR01, 530-1230A-1C001, 530-1230B-1CS01, 530-1230F-1C001, 530-1240A-1C001, 530-1240C- 1C001, 530-1240F-1C001, 530-1240S-1C001, 530-1241B-1CR01, 530-1241C-1CR01, 530-1241D- 1CR01, 530-1241E-1CR01, 530-1241P-2C001, 530-1241V-2CR01, 530-1281E-2C001, 530-1281N- 3CR01 Assistance Listing Numbers: 84.010, 84.425 (E, F, C, D, U) Award Period: July 2021 through June 2022 & July 2021 through September 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Title 2, Section 200.303(a), CFR, requires the District to maintain effective internal controls over its federal awards. To ensure charges are allowable, an appropriate system of internal controls requires that review and approval of program or grant expenditures be performed by personnel who possess adequate knowledge and experience of program requirements. Condition: Certain supervisors are reviewing timecards for time and effort reporting as required by Uniform Guidance. Questioned costs: None Context: In a statistically valid sample of forty salary and benefit expenditures for Title 1, four records or 10% did not have supervisory approval. In a statistically valid sample of forty salary and benefit expenditures for Education Stabilization, five records or 12.5% did not have supervisory approval. Cause: The District did not maintain adequate supervisory approval of time and effort documentation. Effect: Without supervisory approval, the potential exists that payroll and benefit costs could be improperly charged to a grant. Repeat Finding: Yes, see 2021-002. Recommendation: We recommend a consistent timesheet approval process be used across the District to ensure all time and effort documentation is approved by a knowledgeable supervisor. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Controls over Allowable Costs Federal agency: Florida Department of Education Federal program titles: Title 1 Grants for Local Education Agencies, Education Stabilization Fund Federal Award Identification Number and Year: 530-2122B-2CB01, 530,1211A-2C001, 530-1211D- 2CR01, 530-1211G-2CR01, 530-1211H-2CR01, 530-1211M-2CR01, 530-1211R-2CR01, 530-1211T- 3CR01, 530-1230A-1C001, 530-1230B-1CS01, 530-1230F-1C001, 530-1240A-1C001, 530-1240C- 1C001, 530-1240F-1C001, 530-1240S-1C001, 530-1241B-1CR01, 530-1241C-1CR01, 530-1241D- 1CR01, 530-1241E-1CR01, 530-1241P-2C001, 530-1241V-2CR01, 530-1281E-2C001, 530-1281N- 3CR01 Assistance Listing Numbers: 84.010, 84.425 (E, F, C, D, U) Award Period: July 2021 through June 2022 & July 2021 through September 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Title 2, Section 200.303(a), CFR, requires the District to maintain effective internal controls over its federal awards. To ensure charges are allowable, an appropriate system of internal controls requires that review and approval of program or grant expenditures be performed by personnel who possess adequate knowledge and experience of program requirements. Condition: Certain supervisors are reviewing timecards for time and effort reporting as required by Uniform Guidance. Questioned costs: None Context: In a statistically valid sample of forty salary and benefit expenditures for Title 1, four records or 10% did not have supervisory approval. In a statistically valid sample of forty salary and benefit expenditures for Education Stabilization, five records or 12.5% did not have supervisory approval. Cause: The District did not maintain adequate supervisory approval of time and effort documentation. Effect: Without supervisory approval, the potential exists that payroll and benefit costs could be improperly charged to a grant. Repeat Finding: Yes, see 2021-002. Recommendation: We recommend a consistent timesheet approval process be used across the District to ensure all time and effort documentation is approved by a knowledgeable supervisor. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Controls over Allowable Costs Federal agency: Florida Department of Education Federal program titles: Title 1 Grants for Local Education Agencies, Education Stabilization Fund Federal Award Identification Number and Year: 530-2122B-2CB01, 530,1211A-2C001, 530-1211D- 2CR01, 530-1211G-2CR01, 530-1211H-2CR01, 530-1211M-2CR01, 530-1211R-2CR01, 530-1211T- 3CR01, 530-1230A-1C001, 530-1230B-1CS01, 530-1230F-1C001, 530-1240A-1C001, 530-1240C- 1C001, 530-1240F-1C001, 530-1240S-1C001, 530-1241B-1CR01, 530-1241C-1CR01, 530-1241D- 1CR01, 530-1241E-1CR01, 530-1241P-2C001, 530-1241V-2CR01, 530-1281E-2C001, 530-1281N- 3CR01 Assistance Listing Numbers: 84.010, 84.425 (E, F, C, D, U) Award Period: July 2021 through June 2022 & July 2021 through September 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Title 2, Section 200.303(a), CFR, requires the District to maintain effective internal controls over its federal awards. To ensure charges are allowable, an appropriate system of internal controls requires that review and approval of program or grant expenditures be performed by personnel who possess adequate knowledge and experience of program requirements. Condition: Certain supervisors are reviewing timecards for time and effort reporting as required by Uniform Guidance. Questioned costs: None Context: In a statistically valid sample of forty salary and benefit expenditures for Title 1, four records or 10% did not have supervisory approval. In a statistically valid sample of forty salary and benefit expenditures for Education Stabilization, five records or 12.5% did not have supervisory approval. Cause: The District did not maintain adequate supervisory approval of time and effort documentation. Effect: Without supervisory approval, the potential exists that payroll and benefit costs could be improperly charged to a grant. Repeat Finding: Yes, see 2021-002. Recommendation: We recommend a consistent timesheet approval process be used across the District to ensure all time and effort documentation is approved by a knowledgeable supervisor. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Controls over Allowable Costs Federal agency: Florida Department of Education Federal program titles: Title 1 Grants for Local Education Agencies, Education Stabilization Fund Federal Award Identification Number and Year: 530-2122B-2CB01, 530,1211A-2C001, 530-1211D- 2CR01, 530-1211G-2CR01, 530-1211H-2CR01, 530-1211M-2CR01, 530-1211R-2CR01, 530-1211T- 3CR01, 530-1230A-1C001, 530-1230B-1CS01, 530-1230F-1C001, 530-1240A-1C001, 530-1240C- 1C001, 530-1240F-1C001, 530-1240S-1C001, 530-1241B-1CR01, 530-1241C-1CR01, 530-1241D- 1CR01, 530-1241E-1CR01, 530-1241P-2C001, 530-1241V-2CR01, 530-1281E-2C001, 530-1281N- 3CR01 Assistance Listing Numbers: 84.010, 84.425 (E, F, C, D, U) Award Period: July 2021 through June 2022 & July 2021 through September 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Title 2, Section 200.303(a), CFR, requires the District to maintain effective internal controls over its federal awards. To ensure charges are allowable, an appropriate system of internal controls requires that review and approval of program or grant expenditures be performed by personnel who possess adequate knowledge and experience of program requirements. Condition: Certain supervisors are reviewing timecards for time and effort reporting as required by Uniform Guidance. Questioned costs: None Context: In a statistically valid sample of forty salary and benefit expenditures for Title 1, four records or 10% did not have supervisory approval. In a statistically valid sample of forty salary and benefit expenditures for Education Stabilization, five records or 12.5% did not have supervisory approval. Cause: The District did not maintain adequate supervisory approval of time and effort documentation. Effect: Without supervisory approval, the potential exists that payroll and benefit costs could be improperly charged to a grant. Repeat Finding: Yes, see 2021-002. Recommendation: We recommend a consistent timesheet approval process be used across the District to ensure all time and effort documentation is approved by a knowledgeable supervisor. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Controls over Allowable Costs Federal agency: Florida Department of Education Federal program titles: Title 1 Grants for Local Education Agencies, Education Stabilization Fund Federal Award Identification Number and Year: 530-2122B-2CB01, 530,1211A-2C001, 530-1211D- 2CR01, 530-1211G-2CR01, 530-1211H-2CR01, 530-1211M-2CR01, 530-1211R-2CR01, 530-1211T- 3CR01, 530-1230A-1C001, 530-1230B-1CS01, 530-1230F-1C001, 530-1240A-1C001, 530-1240C- 1C001, 530-1240F-1C001, 530-1240S-1C001, 530-1241B-1CR01, 530-1241C-1CR01, 530-1241D- 1CR01, 530-1241E-1CR01, 530-1241P-2C001, 530-1241V-2CR01, 530-1281E-2C001, 530-1281N- 3CR01 Assistance Listing Numbers: 84.010, 84.425 (E, F, C, D, U) Award Period: July 2021 through June 2022 & July 2021 through September 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Title 2, Section 200.303(a), CFR, requires the District to maintain effective internal controls over its federal awards. To ensure charges are allowable, an appropriate system of internal controls requires that review and approval of program or grant expenditures be performed by personnel who possess adequate knowledge and experience of program requirements. Condition: Certain supervisors are reviewing timecards for time and effort reporting as required by Uniform Guidance. Questioned costs: None Context: In a statistically valid sample of forty salary and benefit expenditures for Title 1, four records or 10% did not have supervisory approval. In a statistically valid sample of forty salary and benefit expenditures for Education Stabilization, five records or 12.5% did not have supervisory approval. Cause: The District did not maintain adequate supervisory approval of time and effort documentation. Effect: Without supervisory approval, the potential exists that payroll and benefit costs could be improperly charged to a grant. Repeat Finding: Yes, see 2021-002. Recommendation: We recommend a consistent timesheet approval process be used across the District to ensure all time and effort documentation is approved by a knowledgeable supervisor. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Controls over Allowable Costs Federal agency: Florida Department of Education Federal program titles: Title 1 Grants for Local Education Agencies, Education Stabilization Fund Federal Award Identification Number and Year: 530-2122B-2CB01, 530,1211A-2C001, 530-1211D- 2CR01, 530-1211G-2CR01, 530-1211H-2CR01, 530-1211M-2CR01, 530-1211R-2CR01, 530-1211T- 3CR01, 530-1230A-1C001, 530-1230B-1CS01, 530-1230F-1C001, 530-1240A-1C001, 530-1240C- 1C001, 530-1240F-1C001, 530-1240S-1C001, 530-1241B-1CR01, 530-1241C-1CR01, 530-1241D- 1CR01, 530-1241E-1CR01, 530-1241P-2C001, 530-1241V-2CR01, 530-1281E-2C001, 530-1281N- 3CR01 Assistance Listing Numbers: 84.010, 84.425 (E, F, C, D, U) Award Period: July 2021 through June 2022 & July 2021 through September 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Title 2, Section 200.303(a), CFR, requires the District to maintain effective internal controls over its federal awards. To ensure charges are allowable, an appropriate system of internal controls requires that review and approval of program or grant expenditures be performed by personnel who possess adequate knowledge and experience of program requirements. Condition: Certain supervisors are reviewing timecards for time and effort reporting as required by Uniform Guidance. Questioned costs: None Context: In a statistically valid sample of forty salary and benefit expenditures for Title 1, four records or 10% did not have supervisory approval. In a statistically valid sample of forty salary and benefit expenditures for Education Stabilization, five records or 12.5% did not have supervisory approval. Cause: The District did not maintain adequate supervisory approval of time and effort documentation. Effect: Without supervisory approval, the potential exists that payroll and benefit costs could be improperly charged to a grant. Repeat Finding: Yes, see 2021-002. Recommendation: We recommend a consistent timesheet approval process be used across the District to ensure all time and effort documentation is approved by a knowledgeable supervisor. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Controls over Allowable Costs Federal agency: Florida Department of Education Federal program titles: Title 1 Grants for Local Education Agencies, Education Stabilization Fund Federal Award Identification Number and Year: 530-2122B-2CB01, 530,1211A-2C001, 530-1211D- 2CR01, 530-1211G-2CR01, 530-1211H-2CR01, 530-1211M-2CR01, 530-1211R-2CR01, 530-1211T- 3CR01, 530-1230A-1C001, 530-1230B-1CS01, 530-1230F-1C001, 530-1240A-1C001, 530-1240C- 1C001, 530-1240F-1C001, 530-1240S-1C001, 530-1241B-1CR01, 530-1241C-1CR01, 530-1241D- 1CR01, 530-1241E-1CR01, 530-1241P-2C001, 530-1241V-2CR01, 530-1281E-2C001, 530-1281N- 3CR01 Assistance Listing Numbers: 84.010, 84.425 (E, F, C, D, U) Award Period: July 2021 through June 2022 & July 2021 through September 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Title 2, Section 200.303(a), CFR, requires the District to maintain effective internal controls over its federal awards. To ensure charges are allowable, an appropriate system of internal controls requires that review and approval of program or grant expenditures be performed by personnel who possess adequate knowledge and experience of program requirements. Condition: Certain supervisors are reviewing timecards for time and effort reporting as required by Uniform Guidance. Questioned costs: None Context: In a statistically valid sample of forty salary and benefit expenditures for Title 1, four records or 10% did not have supervisory approval. In a statistically valid sample of forty salary and benefit expenditures for Education Stabilization, five records or 12.5% did not have supervisory approval. Cause: The District did not maintain adequate supervisory approval of time and effort documentation. Effect: Without supervisory approval, the potential exists that payroll and benefit costs could be improperly charged to a grant. Repeat Finding: Yes, see 2021-002. Recommendation: We recommend a consistent timesheet approval process be used across the District to ensure all time and effort documentation is approved by a knowledgeable supervisor. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Controls over Allowable Costs Federal agency: Florida Department of Education Federal program titles: Title 1 Grants for Local Education Agencies, Education Stabilization Fund Federal Award Identification Number and Year: 530-2122B-2CB01, 530,1211A-2C001, 530-1211D- 2CR01, 530-1211G-2CR01, 530-1211H-2CR01, 530-1211M-2CR01, 530-1211R-2CR01, 530-1211T- 3CR01, 530-1230A-1C001, 530-1230B-1CS01, 530-1230F-1C001, 530-1240A-1C001, 530-1240C- 1C001, 530-1240F-1C001, 530-1240S-1C001, 530-1241B-1CR01, 530-1241C-1CR01, 530-1241D- 1CR01, 530-1241E-1CR01, 530-1241P-2C001, 530-1241V-2CR01, 530-1281E-2C001, 530-1281N- 3CR01 Assistance Listing Numbers: 84.010, 84.425 (E, F, C, D, U) Award Period: July 2021 through June 2022 & July 2021 through September 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Title 2, Section 200.303(a), CFR, requires the District to maintain effective internal controls over its federal awards. To ensure charges are allowable, an appropriate system of internal controls requires that review and approval of program or grant expenditures be performed by personnel who possess adequate knowledge and experience of program requirements. Condition: Certain supervisors are reviewing timecards for time and effort reporting as required by Uniform Guidance. Questioned costs: None Context: In a statistically valid sample of forty salary and benefit expenditures for Title 1, four records or 10% did not have supervisory approval. In a statistically valid sample of forty salary and benefit expenditures for Education Stabilization, five records or 12.5% did not have supervisory approval. Cause: The District did not maintain adequate supervisory approval of time and effort documentation. Effect: Without supervisory approval, the potential exists that payroll and benefit costs could be improperly charged to a grant. Repeat Finding: Yes, see 2021-002. Recommendation: We recommend a consistent timesheet approval process be used across the District to ensure all time and effort documentation is approved by a knowledgeable supervisor. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Controls over Allowable Costs Federal agency: Florida Department of Education Federal program titles: Title 1 Grants for Local Education Agencies, Education Stabilization Fund Federal Award Identification Number and Year: 530-2122B-2CB01, 530,1211A-2C001, 530-1211D- 2CR01, 530-1211G-2CR01, 530-1211H-2CR01, 530-1211M-2CR01, 530-1211R-2CR01, 530-1211T- 3CR01, 530-1230A-1C001, 530-1230B-1CS01, 530-1230F-1C001, 530-1240A-1C001, 530-1240C- 1C001, 530-1240F-1C001, 530-1240S-1C001, 530-1241B-1CR01, 530-1241C-1CR01, 530-1241D- 1CR01, 530-1241E-1CR01, 530-1241P-2C001, 530-1241V-2CR01, 530-1281E-2C001, 530-1281N- 3CR01 Assistance Listing Numbers: 84.010, 84.425 (E, F, C, D, U) Award Period: July 2021 through June 2022 & July 2021 through September 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Title 2, Section 200.303(a), CFR, requires the District to maintain effective internal controls over its federal awards. To ensure charges are allowable, an appropriate system of internal controls requires that review and approval of program or grant expenditures be performed by personnel who possess adequate knowledge and experience of program requirements. Condition: Certain supervisors are reviewing timecards for time and effort reporting as required by Uniform Guidance. Questioned costs: None Context: In a statistically valid sample of forty salary and benefit expenditures for Title 1, four records or 10% did not have supervisory approval. In a statistically valid sample of forty salary and benefit expenditures for Education Stabilization, five records or 12.5% did not have supervisory approval. Cause: The District did not maintain adequate supervisory approval of time and effort documentation. Effect: Without supervisory approval, the potential exists that payroll and benefit costs could be improperly charged to a grant. Repeat Finding: Yes, see 2021-002. Recommendation: We recommend a consistent timesheet approval process be used across the District to ensure all time and effort documentation is approved by a knowledgeable supervisor. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Controls over Allowable Costs Federal agency: Florida Department of Education Federal program titles: Title 1 Grants for Local Education Agencies, Education Stabilization Fund Federal Award Identification Number and Year: 530-2122B-2CB01, 530,1211A-2C001, 530-1211D- 2CR01, 530-1211G-2CR01, 530-1211H-2CR01, 530-1211M-2CR01, 530-1211R-2CR01, 530-1211T- 3CR01, 530-1230A-1C001, 530-1230B-1CS01, 530-1230F-1C001, 530-1240A-1C001, 530-1240C- 1C001, 530-1240F-1C001, 530-1240S-1C001, 530-1241B-1CR01, 530-1241C-1CR01, 530-1241D- 1CR01, 530-1241E-1CR01, 530-1241P-2C001, 530-1241V-2CR01, 530-1281E-2C001, 530-1281N- 3CR01 Assistance Listing Numbers: 84.010, 84.425 (E, F, C, D, U) Award Period: July 2021 through June 2022 & July 2021 through September 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Title 2, Section 200.303(a), CFR, requires the District to maintain effective internal controls over its federal awards. To ensure charges are allowable, an appropriate system of internal controls requires that review and approval of program or grant expenditures be performed by personnel who possess adequate knowledge and experience of program requirements. Condition: Certain supervisors are reviewing timecards for time and effort reporting as required by Uniform Guidance. Questioned costs: None Context: In a statistically valid sample of forty salary and benefit expenditures for Title 1, four records or 10% did not have supervisory approval. In a statistically valid sample of forty salary and benefit expenditures for Education Stabilization, five records or 12.5% did not have supervisory approval. Cause: The District did not maintain adequate supervisory approval of time and effort documentation. Effect: Without supervisory approval, the potential exists that payroll and benefit costs could be improperly charged to a grant. Repeat Finding: Yes, see 2021-002. Recommendation: We recommend a consistent timesheet approval process be used across the District to ensure all time and effort documentation is approved by a knowledgeable supervisor. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Controls over Allowable Costs Federal agency: Florida Department of Education Federal program titles: Title 1 Grants for Local Education Agencies, Education Stabilization Fund Federal Award Identification Number and Year: 530-2122B-2CB01, 530,1211A-2C001, 530-1211D- 2CR01, 530-1211G-2CR01, 530-1211H-2CR01, 530-1211M-2CR01, 530-1211R-2CR01, 530-1211T- 3CR01, 530-1230A-1C001, 530-1230B-1CS01, 530-1230F-1C001, 530-1240A-1C001, 530-1240C- 1C001, 530-1240F-1C001, 530-1240S-1C001, 530-1241B-1CR01, 530-1241C-1CR01, 530-1241D- 1CR01, 530-1241E-1CR01, 530-1241P-2C001, 530-1241V-2CR01, 530-1281E-2C001, 530-1281N- 3CR01 Assistance Listing Numbers: 84.010, 84.425 (E, F, C, D, U) Award Period: July 2021 through June 2022 & July 2021 through September 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Title 2, Section 200.303(a), CFR, requires the District to maintain effective internal controls over its federal awards. To ensure charges are allowable, an appropriate system of internal controls requires that review and approval of program or grant expenditures be performed by personnel who possess adequate knowledge and experience of program requirements. Condition: Certain supervisors are reviewing timecards for time and effort reporting as required by Uniform Guidance. Questioned costs: None Context: In a statistically valid sample of forty salary and benefit expenditures for Title 1, four records or 10% did not have supervisory approval. In a statistically valid sample of forty salary and benefit expenditures for Education Stabilization, five records or 12.5% did not have supervisory approval. Cause: The District did not maintain adequate supervisory approval of time and effort documentation. Effect: Without supervisory approval, the potential exists that payroll and benefit costs could be improperly charged to a grant. Repeat Finding: Yes, see 2021-002. Recommendation: We recommend a consistent timesheet approval process be used across the District to ensure all time and effort documentation is approved by a knowledgeable supervisor. Views of responsible officials: There is no disagreement with the audit finding.