Condition
There were inadequate controls over documentation of the number of students receiving snacks that are claimed for reimbursement.
Criteria
The School Board should implement policies and procedures to ensure that documentation is maintained to support all snacks claimed for reimbursement.
Cause
The School Board did not have internal control policies and procedures in place to ensure that all documentation supporting snack reimbursements was properly maintained.
Effect
Supporting documentation relating to snacks is not being properly maintained.
Context
A sample of three months for three schools was selected for audit from a population of 43 schools. The test found that support was not maintained for eight snacks served. Our sample was a non-statistical sample.
Recommendation
The School Board should implement policies and procedures to ensure that supporting documentation is maintained for all snacks served.
Views of Responsible Officials and Planned Corrective Action
While testing one school’s snack counts for one month, two of the days’ snack counts were not properly documented. This particular instance has been addressed with the related staff. Proper documentation will be maintained by all schools that serve Snacks under the respective program. Student counts will be recorded to substantiate subsequent reimbursements. On a monthly basis, these records will be monitored by an Area Supervisor. Prior to a reimbursement claim being submitted, the daily record will be reviewed and total meals will be verified for accuracy.
Condition
There were inadequate controls over documentation of the number of students receiving snacks that are claimed for reimbursement.
Criteria
The School Board should implement policies and procedures to ensure that documentation is maintained to support all snacks claimed for reimbursement.
Cause
The School Board did not have internal control policies and procedures in place to ensure that all documentation supporting snack reimbursements was properly maintained.
Effect
Supporting documentation relating to snacks is not being properly maintained.
Context
A sample of three months for three schools was selected for audit from a population of 43 schools. The test found that support was not maintained for eight snacks served. Our sample was a non-statistical sample.
Recommendation
The School Board should implement policies and procedures to ensure that supporting documentation is maintained for all snacks served.
Views of Responsible Officials and Planned Corrective Action
While testing one school’s snack counts for one month, two of the days’ snack counts were not properly documented. This particular instance has been addressed with the related staff. Proper documentation will be maintained by all schools that serve Snacks under the respective program. Student counts will be recorded to substantiate subsequent reimbursements. On a monthly basis, these records will be monitored by an Area Supervisor. Prior to a reimbursement claim being submitted, the daily record will be reviewed and total meals will be verified for accuracy.
Condition
There were inadequate controls over documentation in personnel files.
Criteria
The School Board should adhere to its policies and procedures to ensure that all required documentation is maintained in the personnel files.
Cause
The School Board did not adhere to its policies and procedures regarding personnel file documentation.
Effect
Supporting documentation relating to employee experience is not being properly maintained in the personnel files.
Context
A sample of 40 employees were selected for audit from a population of 263 employees. The test found that two employees did not have the proper documentation to support the years of experience for salary determination. Our sample was a non-statistical sample.
Recommendation
The School Board should adhere to their policies and procedures and ensure that all required documentation is maintained.
Views of Responsible Officials and Planned Corrective Action
Personnel files were internally audited by LPSS to ascertain whether we possessed relevant documents and to determine whether proper years of experience were granted. During the fiscal year under audit, Employee Services identified minimal errors regarding years of experience and made applicable corrections during the year. The outstanding minimal errors were tied to 2 out of 4400 plus employees. The minimal errors that were identified stemmed from the work of prior administrations ranging from 25 to 29 years ago.
Condition
There were inadequate controls over documentation in personnel files.
Criteria
The School Board should adhere to its policies and procedures to ensure that all required documentation is maintained in the personnel files.
Cause
The School Board did not adhere to its policies and procedures regarding personnel file documentation.
Effect
Supporting documentation relating to employee experience is not being properly maintained in the personnel files.
Context
A sample of 40 employees were selected for audit from a population of 263 employees. The test found that two employees did not have the proper documentation to support the years of experience for salary determination. Our sample was a non-statistical sample.
Recommendation
The School Board should adhere to their policies and procedures and ensure that all required documentation is maintained.
Views of Responsible Officials and Planned Corrective Action
Personnel files were internally audited by LPSS to ascertain whether we possessed relevant documents and to determine whether proper years of experience were granted. During the fiscal year under audit, Employee Services identified minimal errors regarding years of experience and made applicable corrections during the year. The outstanding minimal errors were tied to 2 out of 4400 plus employees. The minimal errors that were identified stemmed from the work of prior administrations ranging from 25 to 29 years ago.
Condition
There were inadequate controls over payments for goods and services.
Criteria
The School Board should adhere to its policies and procedures to ensure that all payments are made after services are performed and based on actual costs.
Cause
The School Board did not adhere to their policies and procedures regarding purchasing documentation.
Effect
Payments were made in advance of the services being performed and were based on estimates.
Context
A sample of 58 disbursements were selected for audit from a population of 491 disbursements. The test found that 16 disbursements were paid in advance of services being performed. These payments were based on estimates. After obtaining the actual cost of the services performed it was determined that there was an excess paid of $99,284, which is questioned costs. Our sample was a non-statistical sample.
Recommendation
The School Board should adhere to their policies and procedures to ensure that all payments are made after services are performed and based on actual costs.
Views of Responsible Officials and Planned Corrective Action
LPSS followed guidance provided by the Louisiana Department of Education (LDOE) on a conference call that occurred on February 17, 2023, to issue final payments based on enrollment counts of children in April 2023 for the months of April, May and June 2023. This recommendation was provided to encourage LPSS to quickly request funds from their department.
During the financial audit, the external auditors cited LPSS for not having documentation to substantiate certain payments that were based on LDOE’s guidance. Since then, additional training has already occurred on how to interact with unfounded guidance and how to review and interpret certain documents for payment processing. Regardless of LDOE recommendations in relation to this program, payments will not be made in advance of services rendered, and payments will not be based on estimates. Staff will strictly adhere to contractual guidelines and stipulations, purchasing policies and procedures.
Condition
There were inadequate controls over payments for goods and services.
Criteria
The School Board should adhere to its policies and procedures to ensure that all payments are made after services are performed and based on actual costs.
Cause
The School Board did not adhere to their policies and procedures regarding purchasing documentation.
Effect
Payments were made in advance of the services being performed and were based on estimates.
Context
A sample of 58 disbursements were selected for audit from a population of 491 disbursements. The test found that 16 disbursements were paid in advance of services being performed. These payments were based on estimates. After obtaining the actual cost of the services performed it was determined that there was an excess paid of $99,284, which is questioned costs. Our sample was a non-statistical sample.
Recommendation
The School Board should adhere to their policies and procedures to ensure that all payments are made after services are performed and based on actual costs.
Views of Responsible Officials and Planned Corrective Action
LPSS followed guidance provided by the Louisiana Department of Education (LDOE) on a conference call that occurred on February 17, 2023, to issue final payments based on enrollment counts of children in April 2023 for the months of April, May and June 2023. This recommendation was provided to encourage LPSS to quickly request funds from their department.
During the financial audit, the external auditors cited LPSS for not having documentation to substantiate certain payments that were based on LDOE’s guidance. Since then, additional training has already occurred on how to interact with unfounded guidance and how to review and interpret certain documents for payment processing. Regardless of LDOE recommendations in relation to this program, payments will not be made in advance of services rendered, and payments will not be based on estimates. Staff will strictly adhere to contractual guidelines and stipulations, purchasing policies and procedures.
Condition
There were inadequate controls over documentation of the number of students receiving snacks that are claimed for reimbursement.
Criteria
The School Board should implement policies and procedures to ensure that documentation is maintained to support all snacks claimed for reimbursement.
Cause
The School Board did not have internal control policies and procedures in place to ensure that all documentation supporting snack reimbursements was properly maintained.
Effect
Supporting documentation relating to snacks is not being properly maintained.
Context
A sample of three months for three schools was selected for audit from a population of 43 schools. The test found that support was not maintained for eight snacks served. Our sample was a non-statistical sample.
Recommendation
The School Board should implement policies and procedures to ensure that supporting documentation is maintained for all snacks served.
Views of Responsible Officials and Planned Corrective Action
While testing one school’s snack counts for one month, two of the days’ snack counts were not properly documented. This particular instance has been addressed with the related staff. Proper documentation will be maintained by all schools that serve Snacks under the respective program. Student counts will be recorded to substantiate subsequent reimbursements. On a monthly basis, these records will be monitored by an Area Supervisor. Prior to a reimbursement claim being submitted, the daily record will be reviewed and total meals will be verified for accuracy.
Condition
There were inadequate controls over documentation of the number of students receiving snacks that are claimed for reimbursement.
Criteria
The School Board should implement policies and procedures to ensure that documentation is maintained to support all snacks claimed for reimbursement.
Cause
The School Board did not have internal control policies and procedures in place to ensure that all documentation supporting snack reimbursements was properly maintained.
Effect
Supporting documentation relating to snacks is not being properly maintained.
Context
A sample of three months for three schools was selected for audit from a population of 43 schools. The test found that support was not maintained for eight snacks served. Our sample was a non-statistical sample.
Recommendation
The School Board should implement policies and procedures to ensure that supporting documentation is maintained for all snacks served.
Views of Responsible Officials and Planned Corrective Action
While testing one school’s snack counts for one month, two of the days’ snack counts were not properly documented. This particular instance has been addressed with the related staff. Proper documentation will be maintained by all schools that serve Snacks under the respective program. Student counts will be recorded to substantiate subsequent reimbursements. On a monthly basis, these records will be monitored by an Area Supervisor. Prior to a reimbursement claim being submitted, the daily record will be reviewed and total meals will be verified for accuracy.
Condition
There were inadequate controls over documentation in personnel files.
Criteria
The School Board should adhere to its policies and procedures to ensure that all required documentation is maintained in the personnel files.
Cause
The School Board did not adhere to its policies and procedures regarding personnel file documentation.
Effect
Supporting documentation relating to employee experience is not being properly maintained in the personnel files.
Context
A sample of 40 employees were selected for audit from a population of 263 employees. The test found that two employees did not have the proper documentation to support the years of experience for salary determination. Our sample was a non-statistical sample.
Recommendation
The School Board should adhere to their policies and procedures and ensure that all required documentation is maintained.
Views of Responsible Officials and Planned Corrective Action
Personnel files were internally audited by LPSS to ascertain whether we possessed relevant documents and to determine whether proper years of experience were granted. During the fiscal year under audit, Employee Services identified minimal errors regarding years of experience and made applicable corrections during the year. The outstanding minimal errors were tied to 2 out of 4400 plus employees. The minimal errors that were identified stemmed from the work of prior administrations ranging from 25 to 29 years ago.
Condition
There were inadequate controls over documentation in personnel files.
Criteria
The School Board should adhere to its policies and procedures to ensure that all required documentation is maintained in the personnel files.
Cause
The School Board did not adhere to its policies and procedures regarding personnel file documentation.
Effect
Supporting documentation relating to employee experience is not being properly maintained in the personnel files.
Context
A sample of 40 employees were selected for audit from a population of 263 employees. The test found that two employees did not have the proper documentation to support the years of experience for salary determination. Our sample was a non-statistical sample.
Recommendation
The School Board should adhere to their policies and procedures and ensure that all required documentation is maintained.
Views of Responsible Officials and Planned Corrective Action
Personnel files were internally audited by LPSS to ascertain whether we possessed relevant documents and to determine whether proper years of experience were granted. During the fiscal year under audit, Employee Services identified minimal errors regarding years of experience and made applicable corrections during the year. The outstanding minimal errors were tied to 2 out of 4400 plus employees. The minimal errors that were identified stemmed from the work of prior administrations ranging from 25 to 29 years ago.
Condition
There were inadequate controls over payments for goods and services.
Criteria
The School Board should adhere to its policies and procedures to ensure that all payments are made after services are performed and based on actual costs.
Cause
The School Board did not adhere to their policies and procedures regarding purchasing documentation.
Effect
Payments were made in advance of the services being performed and were based on estimates.
Context
A sample of 58 disbursements were selected for audit from a population of 491 disbursements. The test found that 16 disbursements were paid in advance of services being performed. These payments were based on estimates. After obtaining the actual cost of the services performed it was determined that there was an excess paid of $99,284, which is questioned costs. Our sample was a non-statistical sample.
Recommendation
The School Board should adhere to their policies and procedures to ensure that all payments are made after services are performed and based on actual costs.
Views of Responsible Officials and Planned Corrective Action
LPSS followed guidance provided by the Louisiana Department of Education (LDOE) on a conference call that occurred on February 17, 2023, to issue final payments based on enrollment counts of children in April 2023 for the months of April, May and June 2023. This recommendation was provided to encourage LPSS to quickly request funds from their department.
During the financial audit, the external auditors cited LPSS for not having documentation to substantiate certain payments that were based on LDOE’s guidance. Since then, additional training has already occurred on how to interact with unfounded guidance and how to review and interpret certain documents for payment processing. Regardless of LDOE recommendations in relation to this program, payments will not be made in advance of services rendered, and payments will not be based on estimates. Staff will strictly adhere to contractual guidelines and stipulations, purchasing policies and procedures.
Condition
There were inadequate controls over payments for goods and services.
Criteria
The School Board should adhere to its policies and procedures to ensure that all payments are made after services are performed and based on actual costs.
Cause
The School Board did not adhere to their policies and procedures regarding purchasing documentation.
Effect
Payments were made in advance of the services being performed and were based on estimates.
Context
A sample of 58 disbursements were selected for audit from a population of 491 disbursements. The test found that 16 disbursements were paid in advance of services being performed. These payments were based on estimates. After obtaining the actual cost of the services performed it was determined that there was an excess paid of $99,284, which is questioned costs. Our sample was a non-statistical sample.
Recommendation
The School Board should adhere to their policies and procedures to ensure that all payments are made after services are performed and based on actual costs.
Views of Responsible Officials and Planned Corrective Action
LPSS followed guidance provided by the Louisiana Department of Education (LDOE) on a conference call that occurred on February 17, 2023, to issue final payments based on enrollment counts of children in April 2023 for the months of April, May and June 2023. This recommendation was provided to encourage LPSS to quickly request funds from their department.
During the financial audit, the external auditors cited LPSS for not having documentation to substantiate certain payments that were based on LDOE’s guidance. Since then, additional training has already occurred on how to interact with unfounded guidance and how to review and interpret certain documents for payment processing. Regardless of LDOE recommendations in relation to this program, payments will not be made in advance of services rendered, and payments will not be based on estimates. Staff will strictly adhere to contractual guidelines and stipulations, purchasing policies and procedures.