2022 ? 005: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Available - FY2020-21 and FY 2021-2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: SY 2020-21, SY 2021-2022 Award Period: July 1, 2020 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition and Context: During the process of obtaining an understanding of internal controls related to the requirements of recordkeeping, we noted that the School Corporation failed to have a documented internal control to mitigate the risk of noncompliance with the stated criteria related to record-keeping. Questioned costs: None Cause: The School Corporation failed to maintain documentation of established internal controls to mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Effect: The lack of an established system of internal control related to recordkeeping could result in noncompliance with the stated criteria. Repeat Finding: No Recommendation: We recommend that the School Corporation update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 005: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Available - FY2020-21 and FY 2021-2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: SY 2020-21, SY 2021-2022 Award Period: July 1, 2020 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition and Context: During the process of obtaining an understanding of internal controls related to the requirements of recordkeeping, we noted that the School Corporation failed to have a documented internal control to mitigate the risk of noncompliance with the stated criteria related to record-keeping. Questioned costs: None Cause: The School Corporation failed to maintain documentation of established internal controls to mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Effect: The lack of an established system of internal control related to recordkeeping could result in noncompliance with the stated criteria. Repeat Finding: No Recommendation: We recommend that the School Corporation update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 005: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Available - FY2020-21 and FY 2021-2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: SY 2020-21, SY 2021-2022 Award Period: July 1, 2020 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition and Context: During the process of obtaining an understanding of internal controls related to the requirements of recordkeeping, we noted that the School Corporation failed to have a documented internal control to mitigate the risk of noncompliance with the stated criteria related to record-keeping. Questioned costs: None Cause: The School Corporation failed to maintain documentation of established internal controls to mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Effect: The lack of an established system of internal control related to recordkeeping could result in noncompliance with the stated criteria. Repeat Finding: No Recommendation: We recommend that the School Corporation update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 005: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Available - FY2020-21 and FY 2021-2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: SY 2020-21, SY 2021-2022 Award Period: July 1, 2020 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition and Context: During the process of obtaining an understanding of internal controls related to the requirements of recordkeeping, we noted that the School Corporation failed to have a documented internal control to mitigate the risk of noncompliance with the stated criteria related to record-keeping. Questioned costs: None Cause: The School Corporation failed to maintain documentation of established internal controls to mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Effect: The lack of an established system of internal control related to recordkeeping could result in noncompliance with the stated criteria. Repeat Finding: No Recommendation: We recommend that the School Corporation update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 005: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Available - FY2020-21 and FY 2021-2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: SY 2020-21, SY 2021-2022 Award Period: July 1, 2020 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition and Context: During the process of obtaining an understanding of internal controls related to the requirements of recordkeeping, we noted that the School Corporation failed to have a documented internal control to mitigate the risk of noncompliance with the stated criteria related to record-keeping. Questioned costs: None Cause: The School Corporation failed to maintain documentation of established internal controls to mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Effect: The lack of an established system of internal control related to recordkeeping could result in noncompliance with the stated criteria. Repeat Finding: No Recommendation: We recommend that the School Corporation update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 005: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Available - FY2020-21 and FY 2021-2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: SY 2020-21, SY 2021-2022 Award Period: July 1, 2020 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition and Context: During the process of obtaining an understanding of internal controls related to the requirements of recordkeeping, we noted that the School Corporation failed to have a documented internal control to mitigate the risk of noncompliance with the stated criteria related to record-keeping. Questioned costs: None Cause: The School Corporation failed to maintain documentation of established internal controls to mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Effect: The lack of an established system of internal control related to recordkeeping could result in noncompliance with the stated criteria. Repeat Finding: No Recommendation: We recommend that the School Corporation update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 005: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Available - FY2020-21 and FY 2021-2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: SY 2020-21, SY 2021-2022 Award Period: July 1, 2020 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition and Context: During the process of obtaining an understanding of internal controls related to the requirements of recordkeeping, we noted that the School Corporation failed to have a documented internal control to mitigate the risk of noncompliance with the stated criteria related to record-keeping. Questioned costs: None Cause: The School Corporation failed to maintain documentation of established internal controls to mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Effect: The lack of an established system of internal control related to recordkeeping could result in noncompliance with the stated criteria. Repeat Finding: No Recommendation: We recommend that the School Corporation update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 005: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Available - FY2020-21 and FY 2021-2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: SY 2020-21, SY 2021-2022 Award Period: July 1, 2020 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition and Context: During the process of obtaining an understanding of internal controls related to the requirements of recordkeeping, we noted that the School Corporation failed to have a documented internal control to mitigate the risk of noncompliance with the stated criteria related to record-keeping. Questioned costs: None Cause: The School Corporation failed to maintain documentation of established internal controls to mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Effect: The lack of an established system of internal control related to recordkeeping could result in noncompliance with the stated criteria. Repeat Finding: No Recommendation: We recommend that the School Corporation update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 005: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Available - FY2020-21 and FY 2021-2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: SY 2020-21, SY 2021-2022 Award Period: July 1, 2020 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition and Context: During the process of obtaining an understanding of internal controls related to the requirements of recordkeeping, we noted that the School Corporation failed to have a documented internal control to mitigate the risk of noncompliance with the stated criteria related to record-keeping. Questioned costs: None Cause: The School Corporation failed to maintain documentation of established internal controls to mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Effect: The lack of an established system of internal control related to recordkeeping could result in noncompliance with the stated criteria. Repeat Finding: No Recommendation: We recommend that the School Corporation update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 005: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Available - FY2020-21 and FY 2021-2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: SY 2020-21, SY 2021-2022 Award Period: July 1, 2020 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition and Context: During the process of obtaining an understanding of internal controls related to the requirements of recordkeeping, we noted that the School Corporation failed to have a documented internal control to mitigate the risk of noncompliance with the stated criteria related to record-keeping. Questioned costs: None Cause: The School Corporation failed to maintain documentation of established internal controls to mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Effect: The lack of an established system of internal control related to recordkeeping could result in noncompliance with the stated criteria. Repeat Finding: No Recommendation: We recommend that the School Corporation update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 005: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Available - FY2020-21 and FY 2021-2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: SY 2020-21, SY 2021-2022 Award Period: July 1, 2020 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition and Context: During the process of obtaining an understanding of internal controls related to the requirements of recordkeeping, we noted that the School Corporation failed to have a documented internal control to mitigate the risk of noncompliance with the stated criteria related to record-keeping. Questioned costs: None Cause: The School Corporation failed to maintain documentation of established internal controls to mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Effect: The lack of an established system of internal control related to recordkeeping could result in noncompliance with the stated criteria. Repeat Finding: No Recommendation: We recommend that the School Corporation update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 005: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Available - FY2020-21 and FY 2021-2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: SY 2020-21, SY 2021-2022 Award Period: July 1, 2020 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition and Context: During the process of obtaining an understanding of internal controls related to the requirements of recordkeeping, we noted that the School Corporation failed to have a documented internal control to mitigate the risk of noncompliance with the stated criteria related to record-keeping. Questioned costs: None Cause: The School Corporation failed to maintain documentation of established internal controls to mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Effect: The lack of an established system of internal control related to recordkeeping could result in noncompliance with the stated criteria. Repeat Finding: No Recommendation: We recommend that the School Corporation update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 005: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Available - FY2020-21 and FY 2021-2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: SY 2020-21, SY 2021-2022 Award Period: July 1, 2020 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition and Context: During the process of obtaining an understanding of internal controls related to the requirements of recordkeeping, we noted that the School Corporation failed to have a documented internal control to mitigate the risk of noncompliance with the stated criteria related to record-keeping. Questioned costs: None Cause: The School Corporation failed to maintain documentation of established internal controls to mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Effect: The lack of an established system of internal control related to recordkeeping could result in noncompliance with the stated criteria. Repeat Finding: No Recommendation: We recommend that the School Corporation update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 005: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Available - FY2020-21 and FY 2021-2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: SY 2020-21, SY 2021-2022 Award Period: July 1, 2020 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition and Context: During the process of obtaining an understanding of internal controls related to the requirements of recordkeeping, we noted that the School Corporation failed to have a documented internal control to mitigate the risk of noncompliance with the stated criteria related to record-keeping. Questioned costs: None Cause: The School Corporation failed to maintain documentation of established internal controls to mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Effect: The lack of an established system of internal control related to recordkeeping could result in noncompliance with the stated criteria. Repeat Finding: No Recommendation: We recommend that the School Corporation update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 005: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Available - FY2020-21 and FY 2021-2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: SY 2020-21, SY 2021-2022 Award Period: July 1, 2020 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition and Context: During the process of obtaining an understanding of internal controls related to the requirements of recordkeeping, we noted that the School Corporation failed to have a documented internal control to mitigate the risk of noncompliance with the stated criteria related to record-keeping. Questioned costs: None Cause: The School Corporation failed to maintain documentation of established internal controls to mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Effect: The lack of an established system of internal control related to recordkeeping could result in noncompliance with the stated criteria. Repeat Finding: No Recommendation: We recommend that the School Corporation update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 005: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Available - FY2020-21 and FY 2021-2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: SY 2020-21, SY 2021-2022 Award Period: July 1, 2020 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition and Context: During the process of obtaining an understanding of internal controls related to the requirements of recordkeeping, we noted that the School Corporation failed to have a documented internal control to mitigate the risk of noncompliance with the stated criteria related to record-keeping. Questioned costs: None Cause: The School Corporation failed to maintain documentation of established internal controls to mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Effect: The lack of an established system of internal control related to recordkeeping could result in noncompliance with the stated criteria. Repeat Finding: No Recommendation: We recommend that the School Corporation update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 005: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Available - FY2020-21 and FY 2021-2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: SY 2020-21, SY 2021-2022 Award Period: July 1, 2020 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition and Context: During the process of obtaining an understanding of internal controls related to the requirements of recordkeeping, we noted that the School Corporation failed to have a documented internal control to mitigate the risk of noncompliance with the stated criteria related to record-keeping. Questioned costs: None Cause: The School Corporation failed to maintain documentation of established internal controls to mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Effect: The lack of an established system of internal control related to recordkeeping could result in noncompliance with the stated criteria. Repeat Finding: No Recommendation: We recommend that the School Corporation update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 005: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Available - FY2020-21 and FY 2021-2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: SY 2020-21, SY 2021-2022 Award Period: July 1, 2020 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition and Context: During the process of obtaining an understanding of internal controls related to the requirements of recordkeeping, we noted that the School Corporation failed to have a documented internal control to mitigate the risk of noncompliance with the stated criteria related to record-keeping. Questioned costs: None Cause: The School Corporation failed to maintain documentation of established internal controls to mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Effect: The lack of an established system of internal control related to recordkeeping could result in noncompliance with the stated criteria. Repeat Finding: No Recommendation: We recommend that the School Corporation update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 005: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Available - FY2020-21 and FY 2021-2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: SY 2020-21, SY 2021-2022 Award Period: July 1, 2020 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition and Context: During the process of obtaining an understanding of internal controls related to the requirements of recordkeeping, we noted that the School Corporation failed to have a documented internal control to mitigate the risk of noncompliance with the stated criteria related to record-keeping. Questioned costs: None Cause: The School Corporation failed to maintain documentation of established internal controls to mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Effect: The lack of an established system of internal control related to recordkeeping could result in noncompliance with the stated criteria. Repeat Finding: No Recommendation: We recommend that the School Corporation update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 005: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Available - FY2020-21 and FY 2021-2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: SY 2020-21, SY 2021-2022 Award Period: July 1, 2020 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition and Context: During the process of obtaining an understanding of internal controls related to the requirements of recordkeeping, we noted that the School Corporation failed to have a documented internal control to mitigate the risk of noncompliance with the stated criteria related to record-keeping. Questioned costs: None Cause: The School Corporation failed to maintain documentation of established internal controls to mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Effect: The lack of an established system of internal control related to recordkeeping could result in noncompliance with the stated criteria. Repeat Finding: No Recommendation: We recommend that the School Corporation update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.