2022-003 - Allowable Costs/Cost Principles ? Disbursements Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Child Nutrition Cluster; ALN 10.553, 10.555, and 10.559. Criteria. Uniform Guidance ?200.403 Factors Affecting Allowability of Costs section (f)(1) requires that costs charged to federal programs not be included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period. This principle assumes that costs also may not be charged more than once to a federal program (double counted) in order to be allowable. Additionally, Uniform Guidance ?200.400 Subpart E ? Cost Principles requires that costs charged to federal programs be consistent with the accounting policies and practices of the entity and provide for adequate documentation to support costs charged to the federal award. Costs charged twice to the same program cannot foundationally meet that standard of documentation. Condition. Of the 25 disbursement selections tested, the same invoice, in the amount of $1,944, was recorded twice. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of the expense into the general ledger. Effect. As a result of this condition, the District applied Child Nutrition Cluster funding to expenses that are unallowable under program guidelines. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for approving disbursements to ensure that the same cost is not charged multiple times to the grant. View of Responsible Officials. The District will further utilize the electronic requisition system in the accounting software for purchases over $500. Furthermore, a monthly review of budget to actual results will be performed by department heads and any variances will be addressed. Responsible Official. LEA Business Manager
2022-003 - Allowable Costs/Cost Principles ? Disbursements Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Child Nutrition Cluster; ALN 10.553, 10.555, and 10.559. Criteria. Uniform Guidance ?200.403 Factors Affecting Allowability of Costs section (f)(1) requires that costs charged to federal programs not be included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period. This principle assumes that costs also may not be charged more than once to a federal program (double counted) in order to be allowable. Additionally, Uniform Guidance ?200.400 Subpart E ? Cost Principles requires that costs charged to federal programs be consistent with the accounting policies and practices of the entity and provide for adequate documentation to support costs charged to the federal award. Costs charged twice to the same program cannot foundationally meet that standard of documentation. Condition. Of the 25 disbursement selections tested, the same invoice, in the amount of $1,944, was recorded twice. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of the expense into the general ledger. Effect. As a result of this condition, the District applied Child Nutrition Cluster funding to expenses that are unallowable under program guidelines. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for approving disbursements to ensure that the same cost is not charged multiple times to the grant. View of Responsible Officials. The District will further utilize the electronic requisition system in the accounting software for purchases over $500. Furthermore, a monthly review of budget to actual results will be performed by department heads and any variances will be addressed. Responsible Official. LEA Business Manager
2022-003 - Allowable Costs/Cost Principles ? Disbursements Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Child Nutrition Cluster; ALN 10.553, 10.555, and 10.559. Criteria. Uniform Guidance ?200.403 Factors Affecting Allowability of Costs section (f)(1) requires that costs charged to federal programs not be included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period. This principle assumes that costs also may not be charged more than once to a federal program (double counted) in order to be allowable. Additionally, Uniform Guidance ?200.400 Subpart E ? Cost Principles requires that costs charged to federal programs be consistent with the accounting policies and practices of the entity and provide for adequate documentation to support costs charged to the federal award. Costs charged twice to the same program cannot foundationally meet that standard of documentation. Condition. Of the 25 disbursement selections tested, the same invoice, in the amount of $1,944, was recorded twice. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of the expense into the general ledger. Effect. As a result of this condition, the District applied Child Nutrition Cluster funding to expenses that are unallowable under program guidelines. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for approving disbursements to ensure that the same cost is not charged multiple times to the grant. View of Responsible Officials. The District will further utilize the electronic requisition system in the accounting software for purchases over $500. Furthermore, a monthly review of budget to actual results will be performed by department heads and any variances will be addressed. Responsible Official. LEA Business Manager
2022-003 - Allowable Costs/Cost Principles ? Disbursements Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Child Nutrition Cluster; ALN 10.553, 10.555, and 10.559. Criteria. Uniform Guidance ?200.403 Factors Affecting Allowability of Costs section (f)(1) requires that costs charged to federal programs not be included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period. This principle assumes that costs also may not be charged more than once to a federal program (double counted) in order to be allowable. Additionally, Uniform Guidance ?200.400 Subpart E ? Cost Principles requires that costs charged to federal programs be consistent with the accounting policies and practices of the entity and provide for adequate documentation to support costs charged to the federal award. Costs charged twice to the same program cannot foundationally meet that standard of documentation. Condition. Of the 25 disbursement selections tested, the same invoice, in the amount of $1,944, was recorded twice. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of the expense into the general ledger. Effect. As a result of this condition, the District applied Child Nutrition Cluster funding to expenses that are unallowable under program guidelines. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for approving disbursements to ensure that the same cost is not charged multiple times to the grant. View of Responsible Officials. The District will further utilize the electronic requisition system in the accounting software for purchases over $500. Furthermore, a monthly review of budget to actual results will be performed by department heads and any variances will be addressed. Responsible Official. LEA Business Manager
2022-003 - Allowable Costs/Cost Principles ? Disbursements Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Child Nutrition Cluster; ALN 10.553, 10.555, and 10.559. Criteria. Uniform Guidance ?200.403 Factors Affecting Allowability of Costs section (f)(1) requires that costs charged to federal programs not be included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period. This principle assumes that costs also may not be charged more than once to a federal program (double counted) in order to be allowable. Additionally, Uniform Guidance ?200.400 Subpart E ? Cost Principles requires that costs charged to federal programs be consistent with the accounting policies and practices of the entity and provide for adequate documentation to support costs charged to the federal award. Costs charged twice to the same program cannot foundationally meet that standard of documentation. Condition. Of the 25 disbursement selections tested, the same invoice, in the amount of $1,944, was recorded twice. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of the expense into the general ledger. Effect. As a result of this condition, the District applied Child Nutrition Cluster funding to expenses that are unallowable under program guidelines. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for approving disbursements to ensure that the same cost is not charged multiple times to the grant. View of Responsible Officials. The District will further utilize the electronic requisition system in the accounting software for purchases over $500. Furthermore, a monthly review of budget to actual results will be performed by department heads and any variances will be addressed. Responsible Official. LEA Business Manager
2022-003 - Allowable Costs/Cost Principles ? Disbursements Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Child Nutrition Cluster; ALN 10.553, 10.555, and 10.559. Criteria. Uniform Guidance ?200.403 Factors Affecting Allowability of Costs section (f)(1) requires that costs charged to federal programs not be included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period. This principle assumes that costs also may not be charged more than once to a federal program (double counted) in order to be allowable. Additionally, Uniform Guidance ?200.400 Subpart E ? Cost Principles requires that costs charged to federal programs be consistent with the accounting policies and practices of the entity and provide for adequate documentation to support costs charged to the federal award. Costs charged twice to the same program cannot foundationally meet that standard of documentation. Condition. Of the 25 disbursement selections tested, the same invoice, in the amount of $1,944, was recorded twice. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of the expense into the general ledger. Effect. As a result of this condition, the District applied Child Nutrition Cluster funding to expenses that are unallowable under program guidelines. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for approving disbursements to ensure that the same cost is not charged multiple times to the grant. View of Responsible Officials. The District will further utilize the electronic requisition system in the accounting software for purchases over $500. Furthermore, a monthly review of budget to actual results will be performed by department heads and any variances will be addressed. Responsible Official. LEA Business Manager
2022-003 - Allowable Costs/Cost Principles ? Disbursements Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Child Nutrition Cluster; ALN 10.553, 10.555, and 10.559. Criteria. Uniform Guidance ?200.403 Factors Affecting Allowability of Costs section (f)(1) requires that costs charged to federal programs not be included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period. This principle assumes that costs also may not be charged more than once to a federal program (double counted) in order to be allowable. Additionally, Uniform Guidance ?200.400 Subpart E ? Cost Principles requires that costs charged to federal programs be consistent with the accounting policies and practices of the entity and provide for adequate documentation to support costs charged to the federal award. Costs charged twice to the same program cannot foundationally meet that standard of documentation. Condition. Of the 25 disbursement selections tested, the same invoice, in the amount of $1,944, was recorded twice. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of the expense into the general ledger. Effect. As a result of this condition, the District applied Child Nutrition Cluster funding to expenses that are unallowable under program guidelines. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for approving disbursements to ensure that the same cost is not charged multiple times to the grant. View of Responsible Officials. The District will further utilize the electronic requisition system in the accounting software for purchases over $500. Furthermore, a monthly review of budget to actual results will be performed by department heads and any variances will be addressed. Responsible Official. LEA Business Manager
2022-003 - Allowable Costs/Cost Principles ? Disbursements Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Child Nutrition Cluster; ALN 10.553, 10.555, and 10.559. Criteria. Uniform Guidance ?200.403 Factors Affecting Allowability of Costs section (f)(1) requires that costs charged to federal programs not be included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period. This principle assumes that costs also may not be charged more than once to a federal program (double counted) in order to be allowable. Additionally, Uniform Guidance ?200.400 Subpart E ? Cost Principles requires that costs charged to federal programs be consistent with the accounting policies and practices of the entity and provide for adequate documentation to support costs charged to the federal award. Costs charged twice to the same program cannot foundationally meet that standard of documentation. Condition. Of the 25 disbursement selections tested, the same invoice, in the amount of $1,944, was recorded twice. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of the expense into the general ledger. Effect. As a result of this condition, the District applied Child Nutrition Cluster funding to expenses that are unallowable under program guidelines. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for approving disbursements to ensure that the same cost is not charged multiple times to the grant. View of Responsible Officials. The District will further utilize the electronic requisition system in the accounting software for purchases over $500. Furthermore, a monthly review of budget to actual results will be performed by department heads and any variances will be addressed. Responsible Official. LEA Business Manager
2022-003 - Allowable Costs/Cost Principles ? Disbursements Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Child Nutrition Cluster; ALN 10.553, 10.555, and 10.559. Criteria. Uniform Guidance ?200.403 Factors Affecting Allowability of Costs section (f)(1) requires that costs charged to federal programs not be included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period. This principle assumes that costs also may not be charged more than once to a federal program (double counted) in order to be allowable. Additionally, Uniform Guidance ?200.400 Subpart E ? Cost Principles requires that costs charged to federal programs be consistent with the accounting policies and practices of the entity and provide for adequate documentation to support costs charged to the federal award. Costs charged twice to the same program cannot foundationally meet that standard of documentation. Condition. Of the 25 disbursement selections tested, the same invoice, in the amount of $1,944, was recorded twice. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of the expense into the general ledger. Effect. As a result of this condition, the District applied Child Nutrition Cluster funding to expenses that are unallowable under program guidelines. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for approving disbursements to ensure that the same cost is not charged multiple times to the grant. View of Responsible Officials. The District will further utilize the electronic requisition system in the accounting software for purchases over $500. Furthermore, a monthly review of budget to actual results will be performed by department heads and any variances will be addressed. Responsible Official. LEA Business Manager
2022-003 - Allowable Costs/Cost Principles ? Disbursements Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Child Nutrition Cluster; ALN 10.553, 10.555, and 10.559. Criteria. Uniform Guidance ?200.403 Factors Affecting Allowability of Costs section (f)(1) requires that costs charged to federal programs not be included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period. This principle assumes that costs also may not be charged more than once to a federal program (double counted) in order to be allowable. Additionally, Uniform Guidance ?200.400 Subpart E ? Cost Principles requires that costs charged to federal programs be consistent with the accounting policies and practices of the entity and provide for adequate documentation to support costs charged to the federal award. Costs charged twice to the same program cannot foundationally meet that standard of documentation. Condition. Of the 25 disbursement selections tested, the same invoice, in the amount of $1,944, was recorded twice. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of the expense into the general ledger. Effect. As a result of this condition, the District applied Child Nutrition Cluster funding to expenses that are unallowable under program guidelines. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for approving disbursements to ensure that the same cost is not charged multiple times to the grant. View of Responsible Officials. The District will further utilize the electronic requisition system in the accounting software for purchases over $500. Furthermore, a monthly review of budget to actual results will be performed by department heads and any variances will be addressed. Responsible Official. LEA Business Manager
2022-004 - Allowable Costs/Cost Principles ? Pay Rates Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Education Stabilization Fund; ALN 84.425C, 84.425D, and 84.425U. Criteria. The Uniform Guidance requires the District to support payroll charged to federal cost objectives with adequate documentation in accordance with the District's payroll policies. Condition. Of the 28 payroll disbursement selections tested, one employee was paid the incorrect payrate. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of payrates into the payroll system. Effect. As a result of this condition, an employee was underpaid for their services performed. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for updating payrates in the payroll system to ensure they are accurate. View of Responsible Officials. Paper timesheets will be used to document any hourly pay not captured with the timecard system. This timesheet will list the hourly pay and the hours worked. These timesheets will be reviewed and approved by an administrator or appropriate designee. Responsible Official. LEA Business Manager
2022-004 - Allowable Costs/Cost Principles ? Pay Rates Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Education Stabilization Fund; ALN 84.425C, 84.425D, and 84.425U. Criteria. The Uniform Guidance requires the District to support payroll charged to federal cost objectives with adequate documentation in accordance with the District's payroll policies. Condition. Of the 28 payroll disbursement selections tested, one employee was paid the incorrect payrate. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of payrates into the payroll system. Effect. As a result of this condition, an employee was underpaid for their services performed. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for updating payrates in the payroll system to ensure they are accurate. View of Responsible Officials. Paper timesheets will be used to document any hourly pay not captured with the timecard system. This timesheet will list the hourly pay and the hours worked. These timesheets will be reviewed and approved by an administrator or appropriate designee. Responsible Official. LEA Business Manager
2022-004 - Allowable Costs/Cost Principles ? Pay Rates Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Education Stabilization Fund; ALN 84.425C, 84.425D, and 84.425U. Criteria. The Uniform Guidance requires the District to support payroll charged to federal cost objectives with adequate documentation in accordance with the District's payroll policies. Condition. Of the 28 payroll disbursement selections tested, one employee was paid the incorrect payrate. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of payrates into the payroll system. Effect. As a result of this condition, an employee was underpaid for their services performed. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for updating payrates in the payroll system to ensure they are accurate. View of Responsible Officials. Paper timesheets will be used to document any hourly pay not captured with the timecard system. This timesheet will list the hourly pay and the hours worked. These timesheets will be reviewed and approved by an administrator or appropriate designee. Responsible Official. LEA Business Manager
2022-003 - Allowable Costs/Cost Principles ? Disbursements Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Child Nutrition Cluster; ALN 10.553, 10.555, and 10.559. Criteria. Uniform Guidance ?200.403 Factors Affecting Allowability of Costs section (f)(1) requires that costs charged to federal programs not be included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period. This principle assumes that costs also may not be charged more than once to a federal program (double counted) in order to be allowable. Additionally, Uniform Guidance ?200.400 Subpart E ? Cost Principles requires that costs charged to federal programs be consistent with the accounting policies and practices of the entity and provide for adequate documentation to support costs charged to the federal award. Costs charged twice to the same program cannot foundationally meet that standard of documentation. Condition. Of the 25 disbursement selections tested, the same invoice, in the amount of $1,944, was recorded twice. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of the expense into the general ledger. Effect. As a result of this condition, the District applied Child Nutrition Cluster funding to expenses that are unallowable under program guidelines. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for approving disbursements to ensure that the same cost is not charged multiple times to the grant. View of Responsible Officials. The District will further utilize the electronic requisition system in the accounting software for purchases over $500. Furthermore, a monthly review of budget to actual results will be performed by department heads and any variances will be addressed. Responsible Official. LEA Business Manager
2022-003 - Allowable Costs/Cost Principles ? Disbursements Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Child Nutrition Cluster; ALN 10.553, 10.555, and 10.559. Criteria. Uniform Guidance ?200.403 Factors Affecting Allowability of Costs section (f)(1) requires that costs charged to federal programs not be included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period. This principle assumes that costs also may not be charged more than once to a federal program (double counted) in order to be allowable. Additionally, Uniform Guidance ?200.400 Subpart E ? Cost Principles requires that costs charged to federal programs be consistent with the accounting policies and practices of the entity and provide for adequate documentation to support costs charged to the federal award. Costs charged twice to the same program cannot foundationally meet that standard of documentation. Condition. Of the 25 disbursement selections tested, the same invoice, in the amount of $1,944, was recorded twice. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of the expense into the general ledger. Effect. As a result of this condition, the District applied Child Nutrition Cluster funding to expenses that are unallowable under program guidelines. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for approving disbursements to ensure that the same cost is not charged multiple times to the grant. View of Responsible Officials. The District will further utilize the electronic requisition system in the accounting software for purchases over $500. Furthermore, a monthly review of budget to actual results will be performed by department heads and any variances will be addressed. Responsible Official. LEA Business Manager
2022-003 - Allowable Costs/Cost Principles ? Disbursements Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Child Nutrition Cluster; ALN 10.553, 10.555, and 10.559. Criteria. Uniform Guidance ?200.403 Factors Affecting Allowability of Costs section (f)(1) requires that costs charged to federal programs not be included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period. This principle assumes that costs also may not be charged more than once to a federal program (double counted) in order to be allowable. Additionally, Uniform Guidance ?200.400 Subpart E ? Cost Principles requires that costs charged to federal programs be consistent with the accounting policies and practices of the entity and provide for adequate documentation to support costs charged to the federal award. Costs charged twice to the same program cannot foundationally meet that standard of documentation. Condition. Of the 25 disbursement selections tested, the same invoice, in the amount of $1,944, was recorded twice. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of the expense into the general ledger. Effect. As a result of this condition, the District applied Child Nutrition Cluster funding to expenses that are unallowable under program guidelines. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for approving disbursements to ensure that the same cost is not charged multiple times to the grant. View of Responsible Officials. The District will further utilize the electronic requisition system in the accounting software for purchases over $500. Furthermore, a monthly review of budget to actual results will be performed by department heads and any variances will be addressed. Responsible Official. LEA Business Manager
2022-003 - Allowable Costs/Cost Principles ? Disbursements Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Child Nutrition Cluster; ALN 10.553, 10.555, and 10.559. Criteria. Uniform Guidance ?200.403 Factors Affecting Allowability of Costs section (f)(1) requires that costs charged to federal programs not be included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period. This principle assumes that costs also may not be charged more than once to a federal program (double counted) in order to be allowable. Additionally, Uniform Guidance ?200.400 Subpart E ? Cost Principles requires that costs charged to federal programs be consistent with the accounting policies and practices of the entity and provide for adequate documentation to support costs charged to the federal award. Costs charged twice to the same program cannot foundationally meet that standard of documentation. Condition. Of the 25 disbursement selections tested, the same invoice, in the amount of $1,944, was recorded twice. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of the expense into the general ledger. Effect. As a result of this condition, the District applied Child Nutrition Cluster funding to expenses that are unallowable under program guidelines. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for approving disbursements to ensure that the same cost is not charged multiple times to the grant. View of Responsible Officials. The District will further utilize the electronic requisition system in the accounting software for purchases over $500. Furthermore, a monthly review of budget to actual results will be performed by department heads and any variances will be addressed. Responsible Official. LEA Business Manager
2022-003 - Allowable Costs/Cost Principles ? Disbursements Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Child Nutrition Cluster; ALN 10.553, 10.555, and 10.559. Criteria. Uniform Guidance ?200.403 Factors Affecting Allowability of Costs section (f)(1) requires that costs charged to federal programs not be included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period. This principle assumes that costs also may not be charged more than once to a federal program (double counted) in order to be allowable. Additionally, Uniform Guidance ?200.400 Subpart E ? Cost Principles requires that costs charged to federal programs be consistent with the accounting policies and practices of the entity and provide for adequate documentation to support costs charged to the federal award. Costs charged twice to the same program cannot foundationally meet that standard of documentation. Condition. Of the 25 disbursement selections tested, the same invoice, in the amount of $1,944, was recorded twice. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of the expense into the general ledger. Effect. As a result of this condition, the District applied Child Nutrition Cluster funding to expenses that are unallowable under program guidelines. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for approving disbursements to ensure that the same cost is not charged multiple times to the grant. View of Responsible Officials. The District will further utilize the electronic requisition system in the accounting software for purchases over $500. Furthermore, a monthly review of budget to actual results will be performed by department heads and any variances will be addressed. Responsible Official. LEA Business Manager
2022-003 - Allowable Costs/Cost Principles ? Disbursements Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Child Nutrition Cluster; ALN 10.553, 10.555, and 10.559. Criteria. Uniform Guidance ?200.403 Factors Affecting Allowability of Costs section (f)(1) requires that costs charged to federal programs not be included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period. This principle assumes that costs also may not be charged more than once to a federal program (double counted) in order to be allowable. Additionally, Uniform Guidance ?200.400 Subpart E ? Cost Principles requires that costs charged to federal programs be consistent with the accounting policies and practices of the entity and provide for adequate documentation to support costs charged to the federal award. Costs charged twice to the same program cannot foundationally meet that standard of documentation. Condition. Of the 25 disbursement selections tested, the same invoice, in the amount of $1,944, was recorded twice. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of the expense into the general ledger. Effect. As a result of this condition, the District applied Child Nutrition Cluster funding to expenses that are unallowable under program guidelines. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for approving disbursements to ensure that the same cost is not charged multiple times to the grant. View of Responsible Officials. The District will further utilize the electronic requisition system in the accounting software for purchases over $500. Furthermore, a monthly review of budget to actual results will be performed by department heads and any variances will be addressed. Responsible Official. LEA Business Manager
2022-003 - Allowable Costs/Cost Principles ? Disbursements Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Child Nutrition Cluster; ALN 10.553, 10.555, and 10.559. Criteria. Uniform Guidance ?200.403 Factors Affecting Allowability of Costs section (f)(1) requires that costs charged to federal programs not be included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period. This principle assumes that costs also may not be charged more than once to a federal program (double counted) in order to be allowable. Additionally, Uniform Guidance ?200.400 Subpart E ? Cost Principles requires that costs charged to federal programs be consistent with the accounting policies and practices of the entity and provide for adequate documentation to support costs charged to the federal award. Costs charged twice to the same program cannot foundationally meet that standard of documentation. Condition. Of the 25 disbursement selections tested, the same invoice, in the amount of $1,944, was recorded twice. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of the expense into the general ledger. Effect. As a result of this condition, the District applied Child Nutrition Cluster funding to expenses that are unallowable under program guidelines. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for approving disbursements to ensure that the same cost is not charged multiple times to the grant. View of Responsible Officials. The District will further utilize the electronic requisition system in the accounting software for purchases over $500. Furthermore, a monthly review of budget to actual results will be performed by department heads and any variances will be addressed. Responsible Official. LEA Business Manager
2022-003 - Allowable Costs/Cost Principles ? Disbursements Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Child Nutrition Cluster; ALN 10.553, 10.555, and 10.559. Criteria. Uniform Guidance ?200.403 Factors Affecting Allowability of Costs section (f)(1) requires that costs charged to federal programs not be included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period. This principle assumes that costs also may not be charged more than once to a federal program (double counted) in order to be allowable. Additionally, Uniform Guidance ?200.400 Subpart E ? Cost Principles requires that costs charged to federal programs be consistent with the accounting policies and practices of the entity and provide for adequate documentation to support costs charged to the federal award. Costs charged twice to the same program cannot foundationally meet that standard of documentation. Condition. Of the 25 disbursement selections tested, the same invoice, in the amount of $1,944, was recorded twice. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of the expense into the general ledger. Effect. As a result of this condition, the District applied Child Nutrition Cluster funding to expenses that are unallowable under program guidelines. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for approving disbursements to ensure that the same cost is not charged multiple times to the grant. View of Responsible Officials. The District will further utilize the electronic requisition system in the accounting software for purchases over $500. Furthermore, a monthly review of budget to actual results will be performed by department heads and any variances will be addressed. Responsible Official. LEA Business Manager
2022-003 - Allowable Costs/Cost Principles ? Disbursements Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Child Nutrition Cluster; ALN 10.553, 10.555, and 10.559. Criteria. Uniform Guidance ?200.403 Factors Affecting Allowability of Costs section (f)(1) requires that costs charged to federal programs not be included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period. This principle assumes that costs also may not be charged more than once to a federal program (double counted) in order to be allowable. Additionally, Uniform Guidance ?200.400 Subpart E ? Cost Principles requires that costs charged to federal programs be consistent with the accounting policies and practices of the entity and provide for adequate documentation to support costs charged to the federal award. Costs charged twice to the same program cannot foundationally meet that standard of documentation. Condition. Of the 25 disbursement selections tested, the same invoice, in the amount of $1,944, was recorded twice. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of the expense into the general ledger. Effect. As a result of this condition, the District applied Child Nutrition Cluster funding to expenses that are unallowable under program guidelines. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for approving disbursements to ensure that the same cost is not charged multiple times to the grant. View of Responsible Officials. The District will further utilize the electronic requisition system in the accounting software for purchases over $500. Furthermore, a monthly review of budget to actual results will be performed by department heads and any variances will be addressed. Responsible Official. LEA Business Manager
2022-003 - Allowable Costs/Cost Principles ? Disbursements Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Child Nutrition Cluster; ALN 10.553, 10.555, and 10.559. Criteria. Uniform Guidance ?200.403 Factors Affecting Allowability of Costs section (f)(1) requires that costs charged to federal programs not be included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period. This principle assumes that costs also may not be charged more than once to a federal program (double counted) in order to be allowable. Additionally, Uniform Guidance ?200.400 Subpart E ? Cost Principles requires that costs charged to federal programs be consistent with the accounting policies and practices of the entity and provide for adequate documentation to support costs charged to the federal award. Costs charged twice to the same program cannot foundationally meet that standard of documentation. Condition. Of the 25 disbursement selections tested, the same invoice, in the amount of $1,944, was recorded twice. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of the expense into the general ledger. Effect. As a result of this condition, the District applied Child Nutrition Cluster funding to expenses that are unallowable under program guidelines. Questioned Costs. No costs were required to be questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for approving disbursements to ensure that the same cost is not charged multiple times to the grant. View of Responsible Officials. The District will further utilize the electronic requisition system in the accounting software for purchases over $500. Furthermore, a monthly review of budget to actual results will be performed by department heads and any variances will be addressed. Responsible Official. LEA Business Manager
2022-004 - Allowable Costs/Cost Principles ? Pay Rates Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Education Stabilization Fund; ALN 84.425C, 84.425D, and 84.425U. Criteria. The Uniform Guidance requires the District to support payroll charged to federal cost objectives with adequate documentation in accordance with the District's payroll policies. Condition. Of the 28 payroll disbursement selections tested, one employee was paid the incorrect payrate. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of payrates into the payroll system. Effect. As a result of this condition, an employee was underpaid for their services performed. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for updating payrates in the payroll system to ensure they are accurate. View of Responsible Officials. Paper timesheets will be used to document any hourly pay not captured with the timecard system. This timesheet will list the hourly pay and the hours worked. These timesheets will be reviewed and approved by an administrator or appropriate designee. Responsible Official. LEA Business Manager
2022-004 - Allowable Costs/Cost Principles ? Pay Rates Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Education Stabilization Fund; ALN 84.425C, 84.425D, and 84.425U. Criteria. The Uniform Guidance requires the District to support payroll charged to federal cost objectives with adequate documentation in accordance with the District's payroll policies. Condition. Of the 28 payroll disbursement selections tested, one employee was paid the incorrect payrate. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of payrates into the payroll system. Effect. As a result of this condition, an employee was underpaid for their services performed. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for updating payrates in the payroll system to ensure they are accurate. View of Responsible Officials. Paper timesheets will be used to document any hourly pay not captured with the timecard system. This timesheet will list the hourly pay and the hours worked. These timesheets will be reviewed and approved by an administrator or appropriate designee. Responsible Official. LEA Business Manager
2022-004 - Allowable Costs/Cost Principles ? Pay Rates Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Allowable Costs/Cost Principles) Program. Education Stabilization Fund; ALN 84.425C, 84.425D, and 84.425U. Criteria. The Uniform Guidance requires the District to support payroll charged to federal cost objectives with adequate documentation in accordance with the District's payroll policies. Condition. Of the 28 payroll disbursement selections tested, one employee was paid the incorrect payrate. Cause. This condition was the result of a lack of internal controls in place subsequent to the entry of payrates into the payroll system. Effect. As a result of this condition, an employee was underpaid for their services performed. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District review its procedures for updating payrates in the payroll system to ensure they are accurate. View of Responsible Officials. Paper timesheets will be used to document any hourly pay not captured with the timecard system. This timesheet will list the hourly pay and the hours worked. These timesheets will be reviewed and approved by an administrator or appropriate designee. Responsible Official. LEA Business Manager