Identification of the Federal Program: Assistance Listing Number: 20.507 Assistance Listing Title: Federal Transit Cluster Federal Agency: U.S. Department of Transportation Federal Award Identification Number: CA-2020-191; CA-2021-018; CA-2021-115; CA-2021-239; CA-2022-135; CA-2023-034 Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): Total salaries charged to Federal awards (including extra service pay) are subject to the Standards of Documentation as described by 2 CFR §200.430(i). Per this section, salaries and wages charged to Federal awards must be based on records that accurately reflect the work performed. These records must: - Be incorporated into the organization’s official records; - Reasonably reflect the total activity for which the employee is compensating across all grant related and non-grant related activities (100% effort); - Support the distribution of employee salary across multiple activities or cost objectives (for example, effort spent on multiple federal awards, spent on general/or administrative activities, vacation, sick leave, leave without pay, etc.); and - Utilize an "after-the-fact" review of the employee’s actual hours worked during the reporting period for identifying and correcting significant changes (as defined by the organization’s written policies). Condition: During our audit, we noted that 27 out of 40 timecards were not consistently reviewed and approved by supervisors or department heads prior to payroll processing. Additionally, Personnel Action Forms (PAFs) were not maintained for all employees, only full-time employees had PAFs on file, and several PAFs did not reflect current salary step information. These deficiencies led to instances where 4 employees were paid incorrect wages and subsequently had to be issued retroactive pay adjustments. Cause: The City did not adhere to its established policies and procedures for supervisory review and approval of timecards for all employees. Furthermore, there is no policy mandating the preparation and maintenance of PAFs for part-time or temporary employees, and no systematic process to update PAFs for salary changes or step increases. Effect or Potential Effect: Lack of appropriate review and documentation increases the risk of payroll errors, noncompliance with federal cost principles, and misallocation of federal funds. In this case, 4 employees were underpaid due to inaccurate salary records and had to receive retroactive pay, resulting in potential risk of unallowable costs being charged to federal programs. Questioned Costs: None noted. Context: See condition above for the context of the payroll finding. Identification as a Repeat Finding, If Applicable: Not applicable. Recommendation: We recommend the City enhance its internal controls over payroll processes to ensure that all timecards are reviewed and approved by the appropriate supervisor prior to processing. Additionally, PAFs should be prepared and maintained for all employees, regardless of employment status, and should be regularly updated to reflect salary step adjustments or other compensation changes. The City should also consider periodic internal reviews of payroll records to identify and correct discrepancies in a timely manner and ensure compliance with federal cost principles. Views of Responsible Officials: Management concurs with the finding and agrees to implement necessary corrective procedures.
Identification of the Federal Program: Assistance Listing Number: 20.507 Assistance Listing Title: Federal Transit Cluster Federal Agency: U.S. Department of Transportation Federal Award Identification Number: CA-2020-191; CA-2021-018; CA-2021-115; CA-2021-239; CA-2022-135; CA-2023-034 Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): Total salaries charged to Federal awards (including extra service pay) are subject to the Standards of Documentation as described by 2 CFR §200.430(i). Per this section, salaries and wages charged to Federal awards must be based on records that accurately reflect the work performed. These records must: - Be incorporated into the organization’s official records; - Reasonably reflect the total activity for which the employee is compensating across all grant related and non-grant related activities (100% effort); - Support the distribution of employee salary across multiple activities or cost objectives (for example, effort spent on multiple federal awards, spent on general/or administrative activities, vacation, sick leave, leave without pay, etc.); and - Utilize an "after-the-fact" review of the employee’s actual hours worked during the reporting period for identifying and correcting significant changes (as defined by the organization’s written policies). Condition: During our audit, we noted that 27 out of 40 timecards were not consistently reviewed and approved by supervisors or department heads prior to payroll processing. Additionally, Personnel Action Forms (PAFs) were not maintained for all employees, only full-time employees had PAFs on file, and several PAFs did not reflect current salary step information. These deficiencies led to instances where 4 employees were paid incorrect wages and subsequently had to be issued retroactive pay adjustments. Cause: The City did not adhere to its established policies and procedures for supervisory review and approval of timecards for all employees. Furthermore, there is no policy mandating the preparation and maintenance of PAFs for part-time or temporary employees, and no systematic process to update PAFs for salary changes or step increases. Effect or Potential Effect: Lack of appropriate review and documentation increases the risk of payroll errors, noncompliance with federal cost principles, and misallocation of federal funds. In this case, 4 employees were underpaid due to inaccurate salary records and had to receive retroactive pay, resulting in potential risk of unallowable costs being charged to federal programs. Questioned Costs: None noted. Context: See condition above for the context of the payroll finding. Identification as a Repeat Finding, If Applicable: Not applicable. Recommendation: We recommend the City enhance its internal controls over payroll processes to ensure that all timecards are reviewed and approved by the appropriate supervisor prior to processing. Additionally, PAFs should be prepared and maintained for all employees, regardless of employment status, and should be regularly updated to reflect salary step adjustments or other compensation changes. The City should also consider periodic internal reviews of payroll records to identify and correct discrepancies in a timely manner and ensure compliance with federal cost principles. Views of Responsible Officials: Management concurs with the finding and agrees to implement necessary corrective procedures.
Item 2024-004 - Activities Allowed or Unallowed, Allowable Costs/Cost Principles - U.S. Department of Health and Human Services, Unaccompanied Alien Children Program (Assistance Listing Number 93.676), FAIN # 90ZU0385, 90ZU0603, 90ZU0567, and 90ZU0536, for FY 2024 - Significant Deficiency Criteria In accordance with 2 CFR, Part 200.430(i)(1) of the Office of Management and Budget's Uniform Guidance, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed, which must, among other things: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) Be incorporated into the official records of the non-Federal entity; (iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. Statement of Condition During our audit, we noted that for one of the employees tested, the percentage of salary allocation per time and effort attestation form did not agree to the salary charged per the general ledger. Cause Inconsistent application of the internal control. Effect The deficiency in the Agency's controls over compliance with activities allowed or unallowed, and allowable cost/cost principles could result in unallowed payroll costs being charged to the grant. Questioned Costs None Context We selected 25 salary transactions charged to the federal program to test controls over compliance for allowable costs/activities allowed. Out of the 25 transactions tested, we noted one instance where the percentage allocation of salary per time and effort attestation form did not agree to the salary charged per the general ledger. Identification as a repeat finding This is not a repeat finding. Recommendation We recommend that the Agency strengthen their internal control policies and procedures to ensure that the allocations per the time and effort attestation forms agree with the amount charged to the grant per the general ledger. Management response We acknowledge the recommendation and recognize the importance of aligning time and effort attestations with the amounts charged to grants in the general ledger. We ensure that any changes to employee allocations are reflected timely in our payroll and accounting systems to maintain consistency between documentation and financial records. Additionally, we are reviewing our internal controls and procedures to identify any process gaps and reinforce communication between HR, Payroll, and Finance teams. Going forward, we will enhance oversight to ensure that updates related to employee funding sources are promptly recorded, which will help maintain accurate grant reporting and compliance with applicable regulations.
#2024‐002 – Significant Deficiency – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Opioid STR Grant ALN 93.788 Criteria The Office of Management and Budget issuance of the Code of Federal Regulations (CFR) specifically states uniform administrative requirements, cost principles, and audit requirements for federal awards. CFR 200.430 states, “Charges to Federal Awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.” Condition During the course of the audit, we noted there was no documented review and approval of employee timesheets or the allocation methodology used to allocate salaries to the federal awards. Cause The Organization has made a reasonable effort to design proper controls, but has faced challenges in implementing them effectively, due to growth across multiple locations and frequent turnover. Effect The potential effects of not documenting the review and approval of the payroll allocation methodology could include an over or understatement of salary expenses allocated to the federal grants. A lack of proper approval of employee timesheets could result in ghost employees on the Organization’s payroll or overpayment of hours and rates. Questioned Costs None Perspective Information The finding noted related to eighteen (18) employees whose time that was allocated between multiple programs based on test work performed for four (4) pay periods. Approval of employee timesheets was noted for payroll subsequent to May 15th, 2024, however, similar review and approval of the payroll allocation methodology was not noted subsequent to May 15th, 2024. Identification as a repeat finding A similar issue was noted in prior year findings #2023‐001 and #2023‐002. Recommendation We recommend having written documentation of the review and approval of the payroll allocation methodology on file, along with documentation of approval to support any modifications to this methodology occurring throughout the year. We recommend having documented review and approval of employee timesheets and biweekly payrolls by the appropriate supervisor/management. View of Responsible Official (This was implemented at the end of the 22/23 Audit, however, that audit was completed after the beginning of the next fiscal year. Therefore, the timing overlapped, and the changes implemented were not yet evident at the beginning of the new fiscal year.) Currently, based on the capacity of the Organization’s staffing pool, the most efficient and effective means of review and reconciliation of cash disbursements and payroll is the Organization’s Board Chair and CEO reviewing the cash disbursements and payroll every two weeks, prior to payments being made. The Organization’s Director of Operations forwards the Board Chair and CEO a listing of cash disbursements and payroll due with the suggested payments. The Board Chair and CEO each will ask questions and formally “approve” or “disapprove” each transaction, prior to any disbursements. Once reviewed, the CEO will return the reviewed materials to the Director of Operations with the amounts to pay. Also, the Organization’s outsourced accountant will review and approve each monthly bank reconciliation and bank statement for all Organizational accounts, as well as the monthly credit card statements. The outsourced accountant does not have the ability to access the monthly bank statements or make purchases.
#2024‐002 – Significant Deficiency – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Opioid STR Grant ALN 93.788 Criteria The Office of Management and Budget issuance of the Code of Federal Regulations (CFR) specifically states uniform administrative requirements, cost principles, and audit requirements for federal awards. CFR 200.430 states, “Charges to Federal Awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.” Condition During the course of the audit, we noted there was no documented review and approval of employee timesheets or the allocation methodology used to allocate salaries to the federal awards. Cause The Organization has made a reasonable effort to design proper controls, but has faced challenges in implementing them effectively, due to growth across multiple locations and frequent turnover. Effect The potential effects of not documenting the review and approval of the payroll allocation methodology could include an over or understatement of salary expenses allocated to the federal grants. A lack of proper approval of employee timesheets could result in ghost employees on the Organization’s payroll or overpayment of hours and rates. Questioned Costs None Perspective Information The finding noted related to eighteen (18) employees whose time that was allocated between multiple programs based on test work performed for four (4) pay periods. Approval of employee timesheets was noted for payroll subsequent to May 15th, 2024, however, similar review and approval of the payroll allocation methodology was not noted subsequent to May 15th, 2024. Identification as a repeat finding A similar issue was noted in prior year findings #2023‐001 and #2023‐002. Recommendation We recommend having written documentation of the review and approval of the payroll allocation methodology on file, along with documentation of approval to support any modifications to this methodology occurring throughout the year. We recommend having documented review and approval of employee timesheets and biweekly payrolls by the appropriate supervisor/management. View of Responsible Official (This was implemented at the end of the 22/23 Audit, however, that audit was completed after the beginning of the next fiscal year. Therefore, the timing overlapped, and the changes implemented were not yet evident at the beginning of the new fiscal year.) Currently, based on the capacity of the Organization’s staffing pool, the most efficient and effective means of review and reconciliation of cash disbursements and payroll is the Organization’s Board Chair and CEO reviewing the cash disbursements and payroll every two weeks, prior to payments being made. The Organization’s Director of Operations forwards the Board Chair and CEO a listing of cash disbursements and payroll due with the suggested payments. The Board Chair and CEO each will ask questions and formally “approve” or “disapprove” each transaction, prior to any disbursements. Once reviewed, the CEO will return the reviewed materials to the Director of Operations with the amounts to pay. Also, the Organization’s outsourced accountant will review and approve each monthly bank reconciliation and bank statement for all Organizational accounts, as well as the monthly credit card statements. The outsourced accountant does not have the ability to access the monthly bank statements or make purchases.
#2024‐002 – Significant Deficiency – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Opioid STR Grant ALN 93.788 Criteria The Office of Management and Budget issuance of the Code of Federal Regulations (CFR) specifically states uniform administrative requirements, cost principles, and audit requirements for federal awards. CFR 200.430 states, “Charges to Federal Awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.” Condition During the course of the audit, we noted there was no documented review and approval of employee timesheets or the allocation methodology used to allocate salaries to the federal awards. Cause The Organization has made a reasonable effort to design proper controls, but has faced challenges in implementing them effectively, due to growth across multiple locations and frequent turnover. Effect The potential effects of not documenting the review and approval of the payroll allocation methodology could include an over or understatement of salary expenses allocated to the federal grants. A lack of proper approval of employee timesheets could result in ghost employees on the Organization’s payroll or overpayment of hours and rates. Questioned Costs None Perspective Information The finding noted related to eighteen (18) employees whose time that was allocated between multiple programs based on test work performed for four (4) pay periods. Approval of employee timesheets was noted for payroll subsequent to May 15th, 2024, however, similar review and approval of the payroll allocation methodology was not noted subsequent to May 15th, 2024. Identification as a repeat finding A similar issue was noted in prior year findings #2023‐001 and #2023‐002. Recommendation We recommend having written documentation of the review and approval of the payroll allocation methodology on file, along with documentation of approval to support any modifications to this methodology occurring throughout the year. We recommend having documented review and approval of employee timesheets and biweekly payrolls by the appropriate supervisor/management. View of Responsible Official (This was implemented at the end of the 22/23 Audit, however, that audit was completed after the beginning of the next fiscal year. Therefore, the timing overlapped, and the changes implemented were not yet evident at the beginning of the new fiscal year.) Currently, based on the capacity of the Organization’s staffing pool, the most efficient and effective means of review and reconciliation of cash disbursements and payroll is the Organization’s Board Chair and CEO reviewing the cash disbursements and payroll every two weeks, prior to payments being made. The Organization’s Director of Operations forwards the Board Chair and CEO a listing of cash disbursements and payroll due with the suggested payments. The Board Chair and CEO each will ask questions and formally “approve” or “disapprove” each transaction, prior to any disbursements. Once reviewed, the CEO will return the reviewed materials to the Director of Operations with the amounts to pay. Also, the Organization’s outsourced accountant will review and approve each monthly bank reconciliation and bank statement for all Organizational accounts, as well as the monthly credit card statements. The outsourced accountant does not have the ability to access the monthly bank statements or make purchases.
#2024‐002 – Significant Deficiency – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Opioid STR Grant ALN 93.788 Criteria The Office of Management and Budget issuance of the Code of Federal Regulations (CFR) specifically states uniform administrative requirements, cost principles, and audit requirements for federal awards. CFR 200.430 states, “Charges to Federal Awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.” Condition During the course of the audit, we noted there was no documented review and approval of employee timesheets or the allocation methodology used to allocate salaries to the federal awards. Cause The Organization has made a reasonable effort to design proper controls, but has faced challenges in implementing them effectively, due to growth across multiple locations and frequent turnover. Effect The potential effects of not documenting the review and approval of the payroll allocation methodology could include an over or understatement of salary expenses allocated to the federal grants. A lack of proper approval of employee timesheets could result in ghost employees on the Organization’s payroll or overpayment of hours and rates. Questioned Costs None Perspective Information The finding noted related to eighteen (18) employees whose time that was allocated between multiple programs based on test work performed for four (4) pay periods. Approval of employee timesheets was noted for payroll subsequent to May 15th, 2024, however, similar review and approval of the payroll allocation methodology was not noted subsequent to May 15th, 2024. Identification as a repeat finding A similar issue was noted in prior year findings #2023‐001 and #2023‐002. Recommendation We recommend having written documentation of the review and approval of the payroll allocation methodology on file, along with documentation of approval to support any modifications to this methodology occurring throughout the year. We recommend having documented review and approval of employee timesheets and biweekly payrolls by the appropriate supervisor/management. View of Responsible Official (This was implemented at the end of the 22/23 Audit, however, that audit was completed after the beginning of the next fiscal year. Therefore, the timing overlapped, and the changes implemented were not yet evident at the beginning of the new fiscal year.) Currently, based on the capacity of the Organization’s staffing pool, the most efficient and effective means of review and reconciliation of cash disbursements and payroll is the Organization’s Board Chair and CEO reviewing the cash disbursements and payroll every two weeks, prior to payments being made. The Organization’s Director of Operations forwards the Board Chair and CEO a listing of cash disbursements and payroll due with the suggested payments. The Board Chair and CEO each will ask questions and formally “approve” or “disapprove” each transaction, prior to any disbursements. Once reviewed, the CEO will return the reviewed materials to the Director of Operations with the amounts to pay. Also, the Organization’s outsourced accountant will review and approve each monthly bank reconciliation and bank statement for all Organizational accounts, as well as the monthly credit card statements. The outsourced accountant does not have the ability to access the monthly bank statements or make purchases.
#2024‐002 – Significant Deficiency – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Opioid STR Grant ALN 93.788 Criteria The Office of Management and Budget issuance of the Code of Federal Regulations (CFR) specifically states uniform administrative requirements, cost principles, and audit requirements for federal awards. CFR 200.430 states, “Charges to Federal Awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.” Condition During the course of the audit, we noted there was no documented review and approval of employee timesheets or the allocation methodology used to allocate salaries to the federal awards. Cause The Organization has made a reasonable effort to design proper controls, but has faced challenges in implementing them effectively, due to growth across multiple locations and frequent turnover. Effect The potential effects of not documenting the review and approval of the payroll allocation methodology could include an over or understatement of salary expenses allocated to the federal grants. A lack of proper approval of employee timesheets could result in ghost employees on the Organization’s payroll or overpayment of hours and rates. Questioned Costs None Perspective Information The finding noted related to eighteen (18) employees whose time that was allocated between multiple programs based on test work performed for four (4) pay periods. Approval of employee timesheets was noted for payroll subsequent to May 15th, 2024, however, similar review and approval of the payroll allocation methodology was not noted subsequent to May 15th, 2024. Identification as a repeat finding A similar issue was noted in prior year findings #2023‐001 and #2023‐002. Recommendation We recommend having written documentation of the review and approval of the payroll allocation methodology on file, along with documentation of approval to support any modifications to this methodology occurring throughout the year. We recommend having documented review and approval of employee timesheets and biweekly payrolls by the appropriate supervisor/management. View of Responsible Official (This was implemented at the end of the 22/23 Audit, however, that audit was completed after the beginning of the next fiscal year. Therefore, the timing overlapped, and the changes implemented were not yet evident at the beginning of the new fiscal year.) Currently, based on the capacity of the Organization’s staffing pool, the most efficient and effective means of review and reconciliation of cash disbursements and payroll is the Organization’s Board Chair and CEO reviewing the cash disbursements and payroll every two weeks, prior to payments being made. The Organization’s Director of Operations forwards the Board Chair and CEO a listing of cash disbursements and payroll due with the suggested payments. The Board Chair and CEO each will ask questions and formally “approve” or “disapprove” each transaction, prior to any disbursements. Once reviewed, the CEO will return the reviewed materials to the Director of Operations with the amounts to pay. Also, the Organization’s outsourced accountant will review and approve each monthly bank reconciliation and bank statement for all Organizational accounts, as well as the monthly credit card statements. The outsourced accountant does not have the ability to access the monthly bank statements or make purchases.
#2024‐002 – Significant Deficiency – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Opioid STR Grant ALN 93.788 Criteria The Office of Management and Budget issuance of the Code of Federal Regulations (CFR) specifically states uniform administrative requirements, cost principles, and audit requirements for federal awards. CFR 200.430 states, “Charges to Federal Awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.” Condition During the course of the audit, we noted there was no documented review and approval of employee timesheets or the allocation methodology used to allocate salaries to the federal awards. Cause The Organization has made a reasonable effort to design proper controls, but has faced challenges in implementing them effectively, due to growth across multiple locations and frequent turnover. Effect The potential effects of not documenting the review and approval of the payroll allocation methodology could include an over or understatement of salary expenses allocated to the federal grants. A lack of proper approval of employee timesheets could result in ghost employees on the Organization’s payroll or overpayment of hours and rates. Questioned Costs None Perspective Information The finding noted related to eighteen (18) employees whose time that was allocated between multiple programs based on test work performed for four (4) pay periods. Approval of employee timesheets was noted for payroll subsequent to May 15th, 2024, however, similar review and approval of the payroll allocation methodology was not noted subsequent to May 15th, 2024. Identification as a repeat finding A similar issue was noted in prior year findings #2023‐001 and #2023‐002. Recommendation We recommend having written documentation of the review and approval of the payroll allocation methodology on file, along with documentation of approval to support any modifications to this methodology occurring throughout the year. We recommend having documented review and approval of employee timesheets and biweekly payrolls by the appropriate supervisor/management. View of Responsible Official (This was implemented at the end of the 22/23 Audit, however, that audit was completed after the beginning of the next fiscal year. Therefore, the timing overlapped, and the changes implemented were not yet evident at the beginning of the new fiscal year.) Currently, based on the capacity of the Organization’s staffing pool, the most efficient and effective means of review and reconciliation of cash disbursements and payroll is the Organization’s Board Chair and CEO reviewing the cash disbursements and payroll every two weeks, prior to payments being made. The Organization’s Director of Operations forwards the Board Chair and CEO a listing of cash disbursements and payroll due with the suggested payments. The Board Chair and CEO each will ask questions and formally “approve” or “disapprove” each transaction, prior to any disbursements. Once reviewed, the CEO will return the reviewed materials to the Director of Operations with the amounts to pay. Also, the Organization’s outsourced accountant will review and approve each monthly bank reconciliation and bank statement for all Organizational accounts, as well as the monthly credit card statements. The outsourced accountant does not have the ability to access the monthly bank statements or make purchases.
Condition: In the testing of 40 payroll periods there were 5 instances in which the timecard was not signed by the employee; these instances occurred for a total of 3 employees working on the program. Criteria: CFR Part 200.430(g) identified standards for documentation of personnel expenses. Internal controls within the organization should be designed and effectively implemented to support these standards for documentation. Cause: During the year the Organization was implementing new time tracking processes and during that implementation process some individual timecards were not properly signed off. Effect: The allocation on the timecard for the period was not attested to be accurate and properly distributed by the employee. Recommendation: The Organization should review its control process for the reviewer and approver of time to ensure that the supervisor does not approve time for which there is no employee signature. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, see corrective action plan.
Condition: In the testing of 40 payroll periods there were 5 instances in which the timecard was not signed by the employee; these instances occurred for a total of 3 employees working on the program. Criteria: CFR Part 200.430(g) identified standards for documentation of personnel expenses. Internal controls within the organization should be designed and effectively implemented to support these standards for documentation. Cause: During the year the Organization was implementing new time tracking processes and during that implementation process some individual timecards were not properly signed off. Effect: The allocation on the timecard for the period was not attested to be accurate and properly distributed by the employee. Recommendation: The Organization should review its control process for the reviewer and approver of time to ensure that the supervisor does not approve time for which there is no employee signature. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, see corrective action plan.
Reference # and title: 2024-004 Controls and Compliance over Disbursements Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Title I 84.010A 2024 COVID-19 Education Stabilization Funds: Education Stabilization (ESSER II) 84.425D 2021 Education Stabilization (ESSER III) 84.425U 2021 United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.553 2024 National School Lunch Program 10.555 2024 Criteria or specific requirement: Sound internal controls over federal program require that expenditures be made in accordance with the federal program budgets, properly documented and recorded. Additionally, 2 CFR section 200 requires nonpayroll expenditures over the micro purchase threshold be adequately vetted with a competitive process such as quotes or bids. Additionally, for an employee who works in part on a federal program whose administrative funds have not been consolidated or on activities funded from other revenue sources, the School Board must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to (a) the consolidated cost objective, and (b) each program or other cost objective supported by non-consolidated Federal funds or other revenue sources. Employee pay should be reviewed to ensure that payment amount is correct. Employee attendance should be documented on a consistent basis. Condition found: In testing expenditures over federal programs, the following exceptions were noted: Title I: In testing 19 payroll transactions for the Title I program, there were 4 exceptions noted where the time certifications were completed, but not in a timely manner. Child Nutrition: In testing 17 payroll transactions for the Child Nutrition program, the following exceptions were noted: 3 exceptions noted where the time certifications were completed, but not in a timely manner. 3 exceptions noted where the timesheet for the employee was not reviewed by a Supervisor. 5 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 3 employees in which the employees were underpaid. In testing 23 vendor disbursements, it was noted that travel reimbursements are paid annually and not on a timely basis. Education Stabilization: In testing 17 payroll transactions for the ESSER programs, the following exceptions were noted: 2 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 1 employee in which the employees were underpaid. In testing 23 vendor disbursements for the ESSER programs, the following exceptions were noted: 1 exception noted in which the purchase could not be traced to the approved budget. 9 exceptions noted in which the School Board could not provide any support reflecting quotes were obtained before the purchase was made. Possible asserted effect (cause effect): Cause: Attendance documentation and semi-annual certifications were not maintained throughout the year by the School Board. The salaries are not being properly reviewed to determine computations are correct. Additionally, the School Board does not have a consistent process to ensure quotes are obtained and maintained for purchases in excess of $10,000. Effect: The School Board did not comply with all requirements related to allowable costs and cost principles. Recommendations to prevent future occurrences: The School Board should strengthen policies and procedures to ensure that semi-annual time certifications are signed by all employees in a timely manner, employee pay is correct and employee attendance and leave is adequately documented throughout the year which should include signature or initials, written or electronic, by the employee and supervisor. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2024. View of responsible official: The School Board implementing guidelines to correct this immediately. Also, the certifications will be required to submitted monthly with the employee’s timesheets. These certifications will be kept in a binder for the year.
Reference # and title: 2024-004 Controls and Compliance over Disbursements Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Title I 84.010A 2024 COVID-19 Education Stabilization Funds: Education Stabilization (ESSER II) 84.425D 2021 Education Stabilization (ESSER III) 84.425U 2021 United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.553 2024 National School Lunch Program 10.555 2024 Criteria or specific requirement: Sound internal controls over federal program require that expenditures be made in accordance with the federal program budgets, properly documented and recorded. Additionally, 2 CFR section 200 requires nonpayroll expenditures over the micro purchase threshold be adequately vetted with a competitive process such as quotes or bids. Additionally, for an employee who works in part on a federal program whose administrative funds have not been consolidated or on activities funded from other revenue sources, the School Board must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to (a) the consolidated cost objective, and (b) each program or other cost objective supported by non-consolidated Federal funds or other revenue sources. Employee pay should be reviewed to ensure that payment amount is correct. Employee attendance should be documented on a consistent basis. Condition found: In testing expenditures over federal programs, the following exceptions were noted: Title I: In testing 19 payroll transactions for the Title I program, there were 4 exceptions noted where the time certifications were completed, but not in a timely manner. Child Nutrition: In testing 17 payroll transactions for the Child Nutrition program, the following exceptions were noted: 3 exceptions noted where the time certifications were completed, but not in a timely manner. 3 exceptions noted where the timesheet for the employee was not reviewed by a Supervisor. 5 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 3 employees in which the employees were underpaid. In testing 23 vendor disbursements, it was noted that travel reimbursements are paid annually and not on a timely basis. Education Stabilization: In testing 17 payroll transactions for the ESSER programs, the following exceptions were noted: 2 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 1 employee in which the employees were underpaid. In testing 23 vendor disbursements for the ESSER programs, the following exceptions were noted: 1 exception noted in which the purchase could not be traced to the approved budget. 9 exceptions noted in which the School Board could not provide any support reflecting quotes were obtained before the purchase was made. Possible asserted effect (cause effect): Cause: Attendance documentation and semi-annual certifications were not maintained throughout the year by the School Board. The salaries are not being properly reviewed to determine computations are correct. Additionally, the School Board does not have a consistent process to ensure quotes are obtained and maintained for purchases in excess of $10,000. Effect: The School Board did not comply with all requirements related to allowable costs and cost principles. Recommendations to prevent future occurrences: The School Board should strengthen policies and procedures to ensure that semi-annual time certifications are signed by all employees in a timely manner, employee pay is correct and employee attendance and leave is adequately documented throughout the year which should include signature or initials, written or electronic, by the employee and supervisor. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2024. View of responsible official: The School Board implementing guidelines to correct this immediately. Also, the certifications will be required to submitted monthly with the employee’s timesheets. These certifications will be kept in a binder for the year.
Reference # and title: 2024-004 Controls and Compliance over Disbursements Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Title I 84.010A 2024 COVID-19 Education Stabilization Funds: Education Stabilization (ESSER II) 84.425D 2021 Education Stabilization (ESSER III) 84.425U 2021 United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.553 2024 National School Lunch Program 10.555 2024 Criteria or specific requirement: Sound internal controls over federal program require that expenditures be made in accordance with the federal program budgets, properly documented and recorded. Additionally, 2 CFR section 200 requires nonpayroll expenditures over the micro purchase threshold be adequately vetted with a competitive process such as quotes or bids. Additionally, for an employee who works in part on a federal program whose administrative funds have not been consolidated or on activities funded from other revenue sources, the School Board must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to (a) the consolidated cost objective, and (b) each program or other cost objective supported by non-consolidated Federal funds or other revenue sources. Employee pay should be reviewed to ensure that payment amount is correct. Employee attendance should be documented on a consistent basis. Condition found: In testing expenditures over federal programs, the following exceptions were noted: Title I: In testing 19 payroll transactions for the Title I program, there were 4 exceptions noted where the time certifications were completed, but not in a timely manner. Child Nutrition: In testing 17 payroll transactions for the Child Nutrition program, the following exceptions were noted: 3 exceptions noted where the time certifications were completed, but not in a timely manner. 3 exceptions noted where the timesheet for the employee was not reviewed by a Supervisor. 5 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 3 employees in which the employees were underpaid. In testing 23 vendor disbursements, it was noted that travel reimbursements are paid annually and not on a timely basis. Education Stabilization: In testing 17 payroll transactions for the ESSER programs, the following exceptions were noted: 2 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 1 employee in which the employees were underpaid. In testing 23 vendor disbursements for the ESSER programs, the following exceptions were noted: 1 exception noted in which the purchase could not be traced to the approved budget. 9 exceptions noted in which the School Board could not provide any support reflecting quotes were obtained before the purchase was made. Possible asserted effect (cause effect): Cause: Attendance documentation and semi-annual certifications were not maintained throughout the year by the School Board. The salaries are not being properly reviewed to determine computations are correct. Additionally, the School Board does not have a consistent process to ensure quotes are obtained and maintained for purchases in excess of $10,000. Effect: The School Board did not comply with all requirements related to allowable costs and cost principles. Recommendations to prevent future occurrences: The School Board should strengthen policies and procedures to ensure that semi-annual time certifications are signed by all employees in a timely manner, employee pay is correct and employee attendance and leave is adequately documented throughout the year which should include signature or initials, written or electronic, by the employee and supervisor. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2024. View of responsible official: The School Board implementing guidelines to correct this immediately. Also, the certifications will be required to submitted monthly with the employee’s timesheets. These certifications will be kept in a binder for the year.
Reference # and title: 2024-004 Controls and Compliance over Disbursements Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Title I 84.010A 2024 COVID-19 Education Stabilization Funds: Education Stabilization (ESSER II) 84.425D 2021 Education Stabilization (ESSER III) 84.425U 2021 United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.553 2024 National School Lunch Program 10.555 2024 Criteria or specific requirement: Sound internal controls over federal program require that expenditures be made in accordance with the federal program budgets, properly documented and recorded. Additionally, 2 CFR section 200 requires nonpayroll expenditures over the micro purchase threshold be adequately vetted with a competitive process such as quotes or bids. Additionally, for an employee who works in part on a federal program whose administrative funds have not been consolidated or on activities funded from other revenue sources, the School Board must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to (a) the consolidated cost objective, and (b) each program or other cost objective supported by non-consolidated Federal funds or other revenue sources. Employee pay should be reviewed to ensure that payment amount is correct. Employee attendance should be documented on a consistent basis. Condition found: In testing expenditures over federal programs, the following exceptions were noted: Title I: In testing 19 payroll transactions for the Title I program, there were 4 exceptions noted where the time certifications were completed, but not in a timely manner. Child Nutrition: In testing 17 payroll transactions for the Child Nutrition program, the following exceptions were noted: 3 exceptions noted where the time certifications were completed, but not in a timely manner. 3 exceptions noted where the timesheet for the employee was not reviewed by a Supervisor. 5 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 3 employees in which the employees were underpaid. In testing 23 vendor disbursements, it was noted that travel reimbursements are paid annually and not on a timely basis. Education Stabilization: In testing 17 payroll transactions for the ESSER programs, the following exceptions were noted: 2 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 1 employee in which the employees were underpaid. In testing 23 vendor disbursements for the ESSER programs, the following exceptions were noted: 1 exception noted in which the purchase could not be traced to the approved budget. 9 exceptions noted in which the School Board could not provide any support reflecting quotes were obtained before the purchase was made. Possible asserted effect (cause effect): Cause: Attendance documentation and semi-annual certifications were not maintained throughout the year by the School Board. The salaries are not being properly reviewed to determine computations are correct. Additionally, the School Board does not have a consistent process to ensure quotes are obtained and maintained for purchases in excess of $10,000. Effect: The School Board did not comply with all requirements related to allowable costs and cost principles. Recommendations to prevent future occurrences: The School Board should strengthen policies and procedures to ensure that semi-annual time certifications are signed by all employees in a timely manner, employee pay is correct and employee attendance and leave is adequately documented throughout the year which should include signature or initials, written or electronic, by the employee and supervisor. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2024. View of responsible official: The School Board implementing guidelines to correct this immediately. Also, the certifications will be required to submitted monthly with the employee’s timesheets. These certifications will be kept in a binder for the year.
Reference # and title: 2024-004 Controls and Compliance over Disbursements Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Title I 84.010A 2024 COVID-19 Education Stabilization Funds: Education Stabilization (ESSER II) 84.425D 2021 Education Stabilization (ESSER III) 84.425U 2021 United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.553 2024 National School Lunch Program 10.555 2024 Criteria or specific requirement: Sound internal controls over federal program require that expenditures be made in accordance with the federal program budgets, properly documented and recorded. Additionally, 2 CFR section 200 requires nonpayroll expenditures over the micro purchase threshold be adequately vetted with a competitive process such as quotes or bids. Additionally, for an employee who works in part on a federal program whose administrative funds have not been consolidated or on activities funded from other revenue sources, the School Board must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to (a) the consolidated cost objective, and (b) each program or other cost objective supported by non-consolidated Federal funds or other revenue sources. Employee pay should be reviewed to ensure that payment amount is correct. Employee attendance should be documented on a consistent basis. Condition found: In testing expenditures over federal programs, the following exceptions were noted: Title I: In testing 19 payroll transactions for the Title I program, there were 4 exceptions noted where the time certifications were completed, but not in a timely manner. Child Nutrition: In testing 17 payroll transactions for the Child Nutrition program, the following exceptions were noted: 3 exceptions noted where the time certifications were completed, but not in a timely manner. 3 exceptions noted where the timesheet for the employee was not reviewed by a Supervisor. 5 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 3 employees in which the employees were underpaid. In testing 23 vendor disbursements, it was noted that travel reimbursements are paid annually and not on a timely basis. Education Stabilization: In testing 17 payroll transactions for the ESSER programs, the following exceptions were noted: 2 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 1 employee in which the employees were underpaid. In testing 23 vendor disbursements for the ESSER programs, the following exceptions were noted: 1 exception noted in which the purchase could not be traced to the approved budget. 9 exceptions noted in which the School Board could not provide any support reflecting quotes were obtained before the purchase was made. Possible asserted effect (cause effect): Cause: Attendance documentation and semi-annual certifications were not maintained throughout the year by the School Board. The salaries are not being properly reviewed to determine computations are correct. Additionally, the School Board does not have a consistent process to ensure quotes are obtained and maintained for purchases in excess of $10,000. Effect: The School Board did not comply with all requirements related to allowable costs and cost principles. Recommendations to prevent future occurrences: The School Board should strengthen policies and procedures to ensure that semi-annual time certifications are signed by all employees in a timely manner, employee pay is correct and employee attendance and leave is adequately documented throughout the year which should include signature or initials, written or electronic, by the employee and supervisor. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2024. View of responsible official: The School Board implementing guidelines to correct this immediately. Also, the certifications will be required to submitted monthly with the employee’s timesheets. These certifications will be kept in a binder for the year.
Reference # and title: 2024-004 Controls and Compliance over Disbursements Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Title I 84.010A 2024 COVID-19 Education Stabilization Funds: Education Stabilization (ESSER II) 84.425D 2021 Education Stabilization (ESSER III) 84.425U 2021 United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.553 2024 National School Lunch Program 10.555 2024 Criteria or specific requirement: Sound internal controls over federal program require that expenditures be made in accordance with the federal program budgets, properly documented and recorded. Additionally, 2 CFR section 200 requires nonpayroll expenditures over the micro purchase threshold be adequately vetted with a competitive process such as quotes or bids. Additionally, for an employee who works in part on a federal program whose administrative funds have not been consolidated or on activities funded from other revenue sources, the School Board must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to (a) the consolidated cost objective, and (b) each program or other cost objective supported by non-consolidated Federal funds or other revenue sources. Employee pay should be reviewed to ensure that payment amount is correct. Employee attendance should be documented on a consistent basis. Condition found: In testing expenditures over federal programs, the following exceptions were noted: Title I: In testing 19 payroll transactions for the Title I program, there were 4 exceptions noted where the time certifications were completed, but not in a timely manner. Child Nutrition: In testing 17 payroll transactions for the Child Nutrition program, the following exceptions were noted: 3 exceptions noted where the time certifications were completed, but not in a timely manner. 3 exceptions noted where the timesheet for the employee was not reviewed by a Supervisor. 5 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 3 employees in which the employees were underpaid. In testing 23 vendor disbursements, it was noted that travel reimbursements are paid annually and not on a timely basis. Education Stabilization: In testing 17 payroll transactions for the ESSER programs, the following exceptions were noted: 2 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 1 employee in which the employees were underpaid. In testing 23 vendor disbursements for the ESSER programs, the following exceptions were noted: 1 exception noted in which the purchase could not be traced to the approved budget. 9 exceptions noted in which the School Board could not provide any support reflecting quotes were obtained before the purchase was made. Possible asserted effect (cause effect): Cause: Attendance documentation and semi-annual certifications were not maintained throughout the year by the School Board. The salaries are not being properly reviewed to determine computations are correct. Additionally, the School Board does not have a consistent process to ensure quotes are obtained and maintained for purchases in excess of $10,000. Effect: The School Board did not comply with all requirements related to allowable costs and cost principles. Recommendations to prevent future occurrences: The School Board should strengthen policies and procedures to ensure that semi-annual time certifications are signed by all employees in a timely manner, employee pay is correct and employee attendance and leave is adequately documented throughout the year which should include signature or initials, written or electronic, by the employee and supervisor. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2024. View of responsible official: The School Board implementing guidelines to correct this immediately. Also, the certifications will be required to submitted monthly with the employee’s timesheets. These certifications will be kept in a binder for the year.
Reference # and title: 2024-004 Controls and Compliance over Disbursements Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Title I 84.010A 2024 COVID-19 Education Stabilization Funds: Education Stabilization (ESSER II) 84.425D 2021 Education Stabilization (ESSER III) 84.425U 2021 United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.553 2024 National School Lunch Program 10.555 2024 Criteria or specific requirement: Sound internal controls over federal program require that expenditures be made in accordance with the federal program budgets, properly documented and recorded. Additionally, 2 CFR section 200 requires nonpayroll expenditures over the micro purchase threshold be adequately vetted with a competitive process such as quotes or bids. Additionally, for an employee who works in part on a federal program whose administrative funds have not been consolidated or on activities funded from other revenue sources, the School Board must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to (a) the consolidated cost objective, and (b) each program or other cost objective supported by non-consolidated Federal funds or other revenue sources. Employee pay should be reviewed to ensure that payment amount is correct. Employee attendance should be documented on a consistent basis. Condition found: In testing expenditures over federal programs, the following exceptions were noted: Title I: In testing 19 payroll transactions for the Title I program, there were 4 exceptions noted where the time certifications were completed, but not in a timely manner. Child Nutrition: In testing 17 payroll transactions for the Child Nutrition program, the following exceptions were noted: 3 exceptions noted where the time certifications were completed, but not in a timely manner. 3 exceptions noted where the timesheet for the employee was not reviewed by a Supervisor. 5 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 3 employees in which the employees were underpaid. In testing 23 vendor disbursements, it was noted that travel reimbursements are paid annually and not on a timely basis. Education Stabilization: In testing 17 payroll transactions for the ESSER programs, the following exceptions were noted: 2 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 1 employee in which the employees were underpaid. In testing 23 vendor disbursements for the ESSER programs, the following exceptions were noted: 1 exception noted in which the purchase could not be traced to the approved budget. 9 exceptions noted in which the School Board could not provide any support reflecting quotes were obtained before the purchase was made. Possible asserted effect (cause effect): Cause: Attendance documentation and semi-annual certifications were not maintained throughout the year by the School Board. The salaries are not being properly reviewed to determine computations are correct. Additionally, the School Board does not have a consistent process to ensure quotes are obtained and maintained for purchases in excess of $10,000. Effect: The School Board did not comply with all requirements related to allowable costs and cost principles. Recommendations to prevent future occurrences: The School Board should strengthen policies and procedures to ensure that semi-annual time certifications are signed by all employees in a timely manner, employee pay is correct and employee attendance and leave is adequately documented throughout the year which should include signature or initials, written or electronic, by the employee and supervisor. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2024. View of responsible official: The School Board implementing guidelines to correct this immediately. Also, the certifications will be required to submitted monthly with the employee’s timesheets. These certifications will be kept in a binder for the year.
Reference # and title: 2024-004 Controls and Compliance over Disbursements Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Title I 84.010A 2024 COVID-19 Education Stabilization Funds: Education Stabilization (ESSER II) 84.425D 2021 Education Stabilization (ESSER III) 84.425U 2021 United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.553 2024 National School Lunch Program 10.555 2024 Criteria or specific requirement: Sound internal controls over federal program require that expenditures be made in accordance with the federal program budgets, properly documented and recorded. Additionally, 2 CFR section 200 requires nonpayroll expenditures over the micro purchase threshold be adequately vetted with a competitive process such as quotes or bids. Additionally, for an employee who works in part on a federal program whose administrative funds have not been consolidated or on activities funded from other revenue sources, the School Board must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to (a) the consolidated cost objective, and (b) each program or other cost objective supported by non-consolidated Federal funds or other revenue sources. Employee pay should be reviewed to ensure that payment amount is correct. Employee attendance should be documented on a consistent basis. Condition found: In testing expenditures over federal programs, the following exceptions were noted: Title I: In testing 19 payroll transactions for the Title I program, there were 4 exceptions noted where the time certifications were completed, but not in a timely manner. Child Nutrition: In testing 17 payroll transactions for the Child Nutrition program, the following exceptions were noted: 3 exceptions noted where the time certifications were completed, but not in a timely manner. 3 exceptions noted where the timesheet for the employee was not reviewed by a Supervisor. 5 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 3 employees in which the employees were underpaid. In testing 23 vendor disbursements, it was noted that travel reimbursements are paid annually and not on a timely basis. Education Stabilization: In testing 17 payroll transactions for the ESSER programs, the following exceptions were noted: 2 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 1 employee in which the employees were underpaid. In testing 23 vendor disbursements for the ESSER programs, the following exceptions were noted: 1 exception noted in which the purchase could not be traced to the approved budget. 9 exceptions noted in which the School Board could not provide any support reflecting quotes were obtained before the purchase was made. Possible asserted effect (cause effect): Cause: Attendance documentation and semi-annual certifications were not maintained throughout the year by the School Board. The salaries are not being properly reviewed to determine computations are correct. Additionally, the School Board does not have a consistent process to ensure quotes are obtained and maintained for purchases in excess of $10,000. Effect: The School Board did not comply with all requirements related to allowable costs and cost principles. Recommendations to prevent future occurrences: The School Board should strengthen policies and procedures to ensure that semi-annual time certifications are signed by all employees in a timely manner, employee pay is correct and employee attendance and leave is adequately documented throughout the year which should include signature or initials, written or electronic, by the employee and supervisor. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2024. View of responsible official: The School Board implementing guidelines to correct this immediately. Also, the certifications will be required to submitted monthly with the employee’s timesheets. These certifications will be kept in a binder for the year.
Reference # and title: 2024-004 Controls and Compliance over Disbursements Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Title I 84.010A 2024 COVID-19 Education Stabilization Funds: Education Stabilization (ESSER II) 84.425D 2021 Education Stabilization (ESSER III) 84.425U 2021 United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.553 2024 National School Lunch Program 10.555 2024 Criteria or specific requirement: Sound internal controls over federal program require that expenditures be made in accordance with the federal program budgets, properly documented and recorded. Additionally, 2 CFR section 200 requires nonpayroll expenditures over the micro purchase threshold be adequately vetted with a competitive process such as quotes or bids. Additionally, for an employee who works in part on a federal program whose administrative funds have not been consolidated or on activities funded from other revenue sources, the School Board must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to (a) the consolidated cost objective, and (b) each program or other cost objective supported by non-consolidated Federal funds or other revenue sources. Employee pay should be reviewed to ensure that payment amount is correct. Employee attendance should be documented on a consistent basis. Condition found: In testing expenditures over federal programs, the following exceptions were noted: Title I: In testing 19 payroll transactions for the Title I program, there were 4 exceptions noted where the time certifications were completed, but not in a timely manner. Child Nutrition: In testing 17 payroll transactions for the Child Nutrition program, the following exceptions were noted: 3 exceptions noted where the time certifications were completed, but not in a timely manner. 3 exceptions noted where the timesheet for the employee was not reviewed by a Supervisor. 5 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 3 employees in which the employees were underpaid. In testing 23 vendor disbursements, it was noted that travel reimbursements are paid annually and not on a timely basis. Education Stabilization: In testing 17 payroll transactions for the ESSER programs, the following exceptions were noted: 2 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 1 employee in which the employees were underpaid. In testing 23 vendor disbursements for the ESSER programs, the following exceptions were noted: 1 exception noted in which the purchase could not be traced to the approved budget. 9 exceptions noted in which the School Board could not provide any support reflecting quotes were obtained before the purchase was made. Possible asserted effect (cause effect): Cause: Attendance documentation and semi-annual certifications were not maintained throughout the year by the School Board. The salaries are not being properly reviewed to determine computations are correct. Additionally, the School Board does not have a consistent process to ensure quotes are obtained and maintained for purchases in excess of $10,000. Effect: The School Board did not comply with all requirements related to allowable costs and cost principles. Recommendations to prevent future occurrences: The School Board should strengthen policies and procedures to ensure that semi-annual time certifications are signed by all employees in a timely manner, employee pay is correct and employee attendance and leave is adequately documented throughout the year which should include signature or initials, written or electronic, by the employee and supervisor. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2024. View of responsible official: The School Board implementing guidelines to correct this immediately. Also, the certifications will be required to submitted monthly with the employee’s timesheets. These certifications will be kept in a binder for the year.
Reference # and title: 2024-004 Controls and Compliance over Disbursements Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Title I 84.010A 2024 COVID-19 Education Stabilization Funds: Education Stabilization (ESSER II) 84.425D 2021 Education Stabilization (ESSER III) 84.425U 2021 United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.553 2024 National School Lunch Program 10.555 2024 Criteria or specific requirement: Sound internal controls over federal program require that expenditures be made in accordance with the federal program budgets, properly documented and recorded. Additionally, 2 CFR section 200 requires nonpayroll expenditures over the micro purchase threshold be adequately vetted with a competitive process such as quotes or bids. Additionally, for an employee who works in part on a federal program whose administrative funds have not been consolidated or on activities funded from other revenue sources, the School Board must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to (a) the consolidated cost objective, and (b) each program or other cost objective supported by non-consolidated Federal funds or other revenue sources. Employee pay should be reviewed to ensure that payment amount is correct. Employee attendance should be documented on a consistent basis. Condition found: In testing expenditures over federal programs, the following exceptions were noted: Title I: In testing 19 payroll transactions for the Title I program, there were 4 exceptions noted where the time certifications were completed, but not in a timely manner. Child Nutrition: In testing 17 payroll transactions for the Child Nutrition program, the following exceptions were noted: 3 exceptions noted where the time certifications were completed, but not in a timely manner. 3 exceptions noted where the timesheet for the employee was not reviewed by a Supervisor. 5 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 3 employees in which the employees were underpaid. In testing 23 vendor disbursements, it was noted that travel reimbursements are paid annually and not on a timely basis. Education Stabilization: In testing 17 payroll transactions for the ESSER programs, the following exceptions were noted: 2 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 1 employee in which the employees were underpaid. In testing 23 vendor disbursements for the ESSER programs, the following exceptions were noted: 1 exception noted in which the purchase could not be traced to the approved budget. 9 exceptions noted in which the School Board could not provide any support reflecting quotes were obtained before the purchase was made. Possible asserted effect (cause effect): Cause: Attendance documentation and semi-annual certifications were not maintained throughout the year by the School Board. The salaries are not being properly reviewed to determine computations are correct. Additionally, the School Board does not have a consistent process to ensure quotes are obtained and maintained for purchases in excess of $10,000. Effect: The School Board did not comply with all requirements related to allowable costs and cost principles. Recommendations to prevent future occurrences: The School Board should strengthen policies and procedures to ensure that semi-annual time certifications are signed by all employees in a timely manner, employee pay is correct and employee attendance and leave is adequately documented throughout the year which should include signature or initials, written or electronic, by the employee and supervisor. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2024. View of responsible official: The School Board implementing guidelines to correct this immediately. Also, the certifications will be required to submitted monthly with the employee’s timesheets. These certifications will be kept in a binder for the year.
Reference # and title: 2024-004 Controls and Compliance over Disbursements Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Title I 84.010A 2024 COVID-19 Education Stabilization Funds: Education Stabilization (ESSER II) 84.425D 2021 Education Stabilization (ESSER III) 84.425U 2021 United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.553 2024 National School Lunch Program 10.555 2024 Criteria or specific requirement: Sound internal controls over federal program require that expenditures be made in accordance with the federal program budgets, properly documented and recorded. Additionally, 2 CFR section 200 requires nonpayroll expenditures over the micro purchase threshold be adequately vetted with a competitive process such as quotes or bids. Additionally, for an employee who works in part on a federal program whose administrative funds have not been consolidated or on activities funded from other revenue sources, the School Board must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to (a) the consolidated cost objective, and (b) each program or other cost objective supported by non-consolidated Federal funds or other revenue sources. Employee pay should be reviewed to ensure that payment amount is correct. Employee attendance should be documented on a consistent basis. Condition found: In testing expenditures over federal programs, the following exceptions were noted: Title I: In testing 19 payroll transactions for the Title I program, there were 4 exceptions noted where the time certifications were completed, but not in a timely manner. Child Nutrition: In testing 17 payroll transactions for the Child Nutrition program, the following exceptions were noted: 3 exceptions noted where the time certifications were completed, but not in a timely manner. 3 exceptions noted where the timesheet for the employee was not reviewed by a Supervisor. 5 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 3 employees in which the employees were underpaid. In testing 23 vendor disbursements, it was noted that travel reimbursements are paid annually and not on a timely basis. Education Stabilization: In testing 17 payroll transactions for the ESSER programs, the following exceptions were noted: 2 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 1 employee in which the employees were underpaid. In testing 23 vendor disbursements for the ESSER programs, the following exceptions were noted: 1 exception noted in which the purchase could not be traced to the approved budget. 9 exceptions noted in which the School Board could not provide any support reflecting quotes were obtained before the purchase was made. Possible asserted effect (cause effect): Cause: Attendance documentation and semi-annual certifications were not maintained throughout the year by the School Board. The salaries are not being properly reviewed to determine computations are correct. Additionally, the School Board does not have a consistent process to ensure quotes are obtained and maintained for purchases in excess of $10,000. Effect: The School Board did not comply with all requirements related to allowable costs and cost principles. Recommendations to prevent future occurrences: The School Board should strengthen policies and procedures to ensure that semi-annual time certifications are signed by all employees in a timely manner, employee pay is correct and employee attendance and leave is adequately documented throughout the year which should include signature or initials, written or electronic, by the employee and supervisor. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2024. View of responsible official: The School Board implementing guidelines to correct this immediately. Also, the certifications will be required to submitted monthly with the employee’s timesheets. These certifications will be kept in a binder for the year.
Reference # and title: 2024-004 Controls and Compliance over Disbursements Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Title I 84.010A 2024 COVID-19 Education Stabilization Funds: Education Stabilization (ESSER II) 84.425D 2021 Education Stabilization (ESSER III) 84.425U 2021 United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.553 2024 National School Lunch Program 10.555 2024 Criteria or specific requirement: Sound internal controls over federal program require that expenditures be made in accordance with the federal program budgets, properly documented and recorded. Additionally, 2 CFR section 200 requires nonpayroll expenditures over the micro purchase threshold be adequately vetted with a competitive process such as quotes or bids. Additionally, for an employee who works in part on a federal program whose administrative funds have not been consolidated or on activities funded from other revenue sources, the School Board must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to (a) the consolidated cost objective, and (b) each program or other cost objective supported by non-consolidated Federal funds or other revenue sources. Employee pay should be reviewed to ensure that payment amount is correct. Employee attendance should be documented on a consistent basis. Condition found: In testing expenditures over federal programs, the following exceptions were noted: Title I: In testing 19 payroll transactions for the Title I program, there were 4 exceptions noted where the time certifications were completed, but not in a timely manner. Child Nutrition: In testing 17 payroll transactions for the Child Nutrition program, the following exceptions were noted: 3 exceptions noted where the time certifications were completed, but not in a timely manner. 3 exceptions noted where the timesheet for the employee was not reviewed by a Supervisor. 5 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 3 employees in which the employees were underpaid. In testing 23 vendor disbursements, it was noted that travel reimbursements are paid annually and not on a timely basis. Education Stabilization: In testing 17 payroll transactions for the ESSER programs, the following exceptions were noted: 2 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 1 employee in which the employees were underpaid. In testing 23 vendor disbursements for the ESSER programs, the following exceptions were noted: 1 exception noted in which the purchase could not be traced to the approved budget. 9 exceptions noted in which the School Board could not provide any support reflecting quotes were obtained before the purchase was made. Possible asserted effect (cause effect): Cause: Attendance documentation and semi-annual certifications were not maintained throughout the year by the School Board. The salaries are not being properly reviewed to determine computations are correct. Additionally, the School Board does not have a consistent process to ensure quotes are obtained and maintained for purchases in excess of $10,000. Effect: The School Board did not comply with all requirements related to allowable costs and cost principles. Recommendations to prevent future occurrences: The School Board should strengthen policies and procedures to ensure that semi-annual time certifications are signed by all employees in a timely manner, employee pay is correct and employee attendance and leave is adequately documented throughout the year which should include signature or initials, written or electronic, by the employee and supervisor. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2024. View of responsible official: The School Board implementing guidelines to correct this immediately. Also, the certifications will be required to submitted monthly with the employee’s timesheets. These certifications will be kept in a binder for the year.
2024-003 Internal Controls over Payroll – (Significant Deficiency) Federal Program Information: Funding Agency Title Federal Assistance Listing Number(s) Award Year and Number U.S. Department of Interior Indian School Equalization Program 15.042 2023; A23AV00801 U.S. Department of Interior Indian Schools Student Transportation 15.044 2023; A23AV00801 U.S. Department of Interior Administrative Cost Grants for Indian Schools 15.046 2023; A23AV00801 U.S. Department of Interior Indian Education Facilities, Operations, and Maintenance 15.047 2023; A23AV00801 Criteria or Specific Requirements: In accordance with 2 CFR § 200.302(b)(3) and § 200.430(i), recipients of federal funds must maintain documentation that supports the allowability and allocability of compensation costs. Personnel expenses must be supported by records that accurately reflect the work performed, and documentation must be maintained for each employee, including executed contracts, offer letters, pay rate approvals, timesheets, and separation documentation. Adequate support is necessary to demonstrate that federal funds were used in compliance with award conditions. Condition: During our review of internal controls over payroll processing, we selected 102 payroll transactions across four major programs. The School did not fully comply with its own adopted policies or applicable federal regulations concerning payroll documentation and processing. The following exceptions were identified: Termination letters were not provided for 5 samples. Adequate supporting document was not provided for 1 sample. Timesheet was not provided for 1 sample. Cause: The deficiencies appear to be due to a lack of consistent personnel file maintenance and insufficient internal controls over payroll documentation, record retention, and post-hiring compliance reviews. Effect: The lack of complete personnel documentation increases the risk of charging unallowable or unsupported costs to federal awards. It also affects the ability to verify employee eligibility, compensation accuracy, and the proper use of federal funds, potentially resulting in questioned costs and potential repayment obligations to granting agencies. Auditor's Recommendation: We recommend that the School implement enhanced internal controls and standardized procedures to ensure complete and accurate personnel records are maintained. This should include routine documentation checks to ensure that all required items, such as offer letters, contracts, paystubs, pay rate verifications, timesheets, and termination letters, are present and properly filed. Management should also provide training to relevant staff on federal compliance requirements related to payroll and personnel documentation.
2024-003 Internal Controls over Payroll – (Significant Deficiency) Federal Program Information: Funding Agency Title Federal Assistance Listing Number(s) Award Year and Number U.S. Department of Interior Indian School Equalization Program 15.042 2023; A23AV00801 U.S. Department of Interior Indian Schools Student Transportation 15.044 2023; A23AV00801 U.S. Department of Interior Administrative Cost Grants for Indian Schools 15.046 2023; A23AV00801 U.S. Department of Interior Indian Education Facilities, Operations, and Maintenance 15.047 2023; A23AV00801 Criteria or Specific Requirements: In accordance with 2 CFR § 200.302(b)(3) and § 200.430(i), recipients of federal funds must maintain documentation that supports the allowability and allocability of compensation costs. Personnel expenses must be supported by records that accurately reflect the work performed, and documentation must be maintained for each employee, including executed contracts, offer letters, pay rate approvals, timesheets, and separation documentation. Adequate support is necessary to demonstrate that federal funds were used in compliance with award conditions. Condition: During our review of internal controls over payroll processing, we selected 102 payroll transactions across four major programs. The School did not fully comply with its own adopted policies or applicable federal regulations concerning payroll documentation and processing. The following exceptions were identified: Termination letters were not provided for 5 samples. Adequate supporting document was not provided for 1 sample. Timesheet was not provided for 1 sample. Cause: The deficiencies appear to be due to a lack of consistent personnel file maintenance and insufficient internal controls over payroll documentation, record retention, and post-hiring compliance reviews. Effect: The lack of complete personnel documentation increases the risk of charging unallowable or unsupported costs to federal awards. It also affects the ability to verify employee eligibility, compensation accuracy, and the proper use of federal funds, potentially resulting in questioned costs and potential repayment obligations to granting agencies. Auditor's Recommendation: We recommend that the School implement enhanced internal controls and standardized procedures to ensure complete and accurate personnel records are maintained. This should include routine documentation checks to ensure that all required items, such as offer letters, contracts, paystubs, pay rate verifications, timesheets, and termination letters, are present and properly filed. Management should also provide training to relevant staff on federal compliance requirements related to payroll and personnel documentation.
2024-003 Internal Controls over Payroll – (Significant Deficiency) Federal Program Information: Funding Agency Title Federal Assistance Listing Number(s) Award Year and Number U.S. Department of Interior Indian School Equalization Program 15.042 2023; A23AV00801 U.S. Department of Interior Indian Schools Student Transportation 15.044 2023; A23AV00801 U.S. Department of Interior Administrative Cost Grants for Indian Schools 15.046 2023; A23AV00801 U.S. Department of Interior Indian Education Facilities, Operations, and Maintenance 15.047 2023; A23AV00801 Criteria or Specific Requirements: In accordance with 2 CFR § 200.302(b)(3) and § 200.430(i), recipients of federal funds must maintain documentation that supports the allowability and allocability of compensation costs. Personnel expenses must be supported by records that accurately reflect the work performed, and documentation must be maintained for each employee, including executed contracts, offer letters, pay rate approvals, timesheets, and separation documentation. Adequate support is necessary to demonstrate that federal funds were used in compliance with award conditions. Condition: During our review of internal controls over payroll processing, we selected 102 payroll transactions across four major programs. The School did not fully comply with its own adopted policies or applicable federal regulations concerning payroll documentation and processing. The following exceptions were identified: Termination letters were not provided for 5 samples. Adequate supporting document was not provided for 1 sample. Timesheet was not provided for 1 sample. Cause: The deficiencies appear to be due to a lack of consistent personnel file maintenance and insufficient internal controls over payroll documentation, record retention, and post-hiring compliance reviews. Effect: The lack of complete personnel documentation increases the risk of charging unallowable or unsupported costs to federal awards. It also affects the ability to verify employee eligibility, compensation accuracy, and the proper use of federal funds, potentially resulting in questioned costs and potential repayment obligations to granting agencies. Auditor's Recommendation: We recommend that the School implement enhanced internal controls and standardized procedures to ensure complete and accurate personnel records are maintained. This should include routine documentation checks to ensure that all required items, such as offer letters, contracts, paystubs, pay rate verifications, timesheets, and termination letters, are present and properly filed. Management should also provide training to relevant staff on federal compliance requirements related to payroll and personnel documentation.
2024-003 Internal Controls over Payroll – (Significant Deficiency) Federal Program Information: Funding Agency Title Federal Assistance Listing Number(s) Award Year and Number U.S. Department of Interior Indian School Equalization Program 15.042 2023; A23AV00801 U.S. Department of Interior Indian Schools Student Transportation 15.044 2023; A23AV00801 U.S. Department of Interior Administrative Cost Grants for Indian Schools 15.046 2023; A23AV00801 U.S. Department of Interior Indian Education Facilities, Operations, and Maintenance 15.047 2023; A23AV00801 Criteria or Specific Requirements: In accordance with 2 CFR § 200.302(b)(3) and § 200.430(i), recipients of federal funds must maintain documentation that supports the allowability and allocability of compensation costs. Personnel expenses must be supported by records that accurately reflect the work performed, and documentation must be maintained for each employee, including executed contracts, offer letters, pay rate approvals, timesheets, and separation documentation. Adequate support is necessary to demonstrate that federal funds were used in compliance with award conditions. Condition: During our review of internal controls over payroll processing, we selected 102 payroll transactions across four major programs. The School did not fully comply with its own adopted policies or applicable federal regulations concerning payroll documentation and processing. The following exceptions were identified: Termination letters were not provided for 5 samples. Adequate supporting document was not provided for 1 sample. Timesheet was not provided for 1 sample. Cause: The deficiencies appear to be due to a lack of consistent personnel file maintenance and insufficient internal controls over payroll documentation, record retention, and post-hiring compliance reviews. Effect: The lack of complete personnel documentation increases the risk of charging unallowable or unsupported costs to federal awards. It also affects the ability to verify employee eligibility, compensation accuracy, and the proper use of federal funds, potentially resulting in questioned costs and potential repayment obligations to granting agencies. Auditor's Recommendation: We recommend that the School implement enhanced internal controls and standardized procedures to ensure complete and accurate personnel records are maintained. This should include routine documentation checks to ensure that all required items, such as offer letters, contracts, paystubs, pay rate verifications, timesheets, and termination letters, are present and properly filed. Management should also provide training to relevant staff on federal compliance requirements related to payroll and personnel documentation.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per 2 CFR part 200.430(g)(1), "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed." Furthermore, 2 CFR 200.430(g)(1)(vi) indicates that these records must "support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and a non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity". Condition: (Aging) In a statistically valid sample, one of 40 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. (93.676) In a statistically valid sample, one of 60 payroll expenditures tested was in excess of the hours worked to the major program, per the employee's approved timesheet. Questioned costs: None Context: (Aging) In the deficient sample tested, an additional 10.98 hours were charged to the major program that should have been booked to a non-program code, per the approved timesheet. This was due to an allocation setup error in the payroll software. This setup issue only affected one employee, and the full-year impact was immaterial to the program. (93.676) In the deficient sample tested, an additional .88 hours were charged to the major program that should have been booked to another program code not belonging to the major program, per the approved timesheet. This was due to an allocation setup error in the payroll software. The allocation setup was corrected after the prior year audit, but due to timing of the audit recommendations, the issue persisted into part of FY24. The full-year impact was immaterial to the program. Cause: Excessive wages were booked to the major program due to an allocation setup error in the payroll software. The employees in question should have been moved to a holding home department. However, when that process was done for all other employees, these employees were missed. Effect: Inadequate allocation of wages to federal programs may result in noncompliance with grant regulations. This can also lead to overcharging or undercharging the federal grant, which may result in penalties or repayment obligations. Repeat Finding: 2023-001 Recommendation: CLA recommends implementing a review process over ADP allocations to ensure that employees who work across various programs have their wages allocated accurately based on the documented time and effort spent on each program. Views of responsible officials: There is no disagreement with the audit finding.