FAC Explorer

Finding 10152 (2023-005)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-01-25
Audit: 13766
Organization: Mater Academy of Nevada (NV)
Auditor: Rubinbrown LLP

AI Summary

  • Core Issue: The School lacks sufficient documentation to show that principals approved federal grant expenses before payroll transactions were submitted.
  • Impacted Requirements: This violates the Uniform Guidance in 2 CFR Section 200.303, which mandates internal controls for compliance with federal regulations.
  • Recommended Follow-Up: Ensure all payroll transactions have proper documentation of principal approval, and implement the new process established in May 2023 for tracking approvals.

Finding Text

2023 -005 Approval Of Expense Transactions - Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles ALNs 10.555/10.553 - Child Nutrition Cluster, 21.027 - American Rescue Plan Act And 84.425/84.425C/84.425D/84.425U/84.425W - Elementary And Secondary School Emergency Relief Fund (ESSER) Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that payroll transactions are approved by the respective principal prior to their submission for payment Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided. Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment. Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness. Questioned Costs: Not applicable. Context: These audit findings represent a systemic issue. Identification As A Repeat Finding: Not applicable. Recommendation: The School should maintain proper documentation for all payroll transactions. View Of Responsible Officials: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.

Categories

Allowable Costs / Cost Principles School Nutrition Programs Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 10114 2023-004
    Significant Deficiency Repeat
  • 10115 2023-004
    Significant Deficiency Repeat
  • 10116 2023-004
    Significant Deficiency Repeat
  • 10117 2023-004
    Significant Deficiency Repeat
  • 10118 2023-004
    Significant Deficiency Repeat
  • 10119 2023-004
    Significant Deficiency Repeat
  • 10120 2023-004
    Significant Deficiency Repeat
  • 10121 2023-004
    Significant Deficiency Repeat
  • 10122 2023-004
    Significant Deficiency Repeat
  • 10123 2023-004
    Significant Deficiency Repeat
  • 10124 2023-004
    Significant Deficiency Repeat
  • 10125 2023-004
    Significant Deficiency Repeat
  • 10126 2023-004
    Significant Deficiency Repeat
  • 10127 2023-004
    Significant Deficiency Repeat
  • 10128 2023-004
    Significant Deficiency Repeat
  • 10129 2023-004
    Significant Deficiency Repeat
  • 10130 2023-004
    Significant Deficiency Repeat
  • 10131 2023-004
    Significant Deficiency Repeat
  • 10132 2023-004
    Significant Deficiency Repeat
  • 10133 2023-004
    Significant Deficiency Repeat
  • 10134 2023-004
    Significant Deficiency Repeat
  • 10135 2023-004
    Significant Deficiency Repeat
  • 10136 2023-004
    Significant Deficiency Repeat
  • 10137 2023-004
    Significant Deficiency Repeat
  • 10138 2023-004
    Significant Deficiency Repeat
  • 10139 2023-004
    Significant Deficiency Repeat
  • 10140 2023-004
    Significant Deficiency Repeat
  • 10141 2023-004
    Significant Deficiency Repeat
  • 10142 2023-004
    Significant Deficiency Repeat
  • 10143 2023-005
    Significant Deficiency
  • 10144 2023-005
    Significant Deficiency
  • 10145 2023-005
    Significant Deficiency
  • 10146 2023-005
    Significant Deficiency
  • 10147 2023-005
    Significant Deficiency
  • 10148 2023-005
    Significant Deficiency
  • 10149 2023-005
    Significant Deficiency
  • 10150 2023-005
    Significant Deficiency
  • 10151 2023-005
    Significant Deficiency
  • 10153 2023-005
    Significant Deficiency
  • 10154 2023-005
    Significant Deficiency
  • 10155 2023-005
    Significant Deficiency
  • 10156 2023-005
    Significant Deficiency
  • 586556 2023-004
    Significant Deficiency Repeat
  • 586557 2023-004
    Significant Deficiency Repeat
  • 586558 2023-004
    Significant Deficiency Repeat
  • 586559 2023-004
    Significant Deficiency Repeat
  • 586560 2023-004
    Significant Deficiency Repeat
  • 586561 2023-004
    Significant Deficiency Repeat
  • 586562 2023-004
    Significant Deficiency Repeat
  • 586563 2023-004
    Significant Deficiency Repeat
  • 586564 2023-004
    Significant Deficiency Repeat
  • 586565 2023-004
    Significant Deficiency Repeat
  • 586566 2023-004
    Significant Deficiency Repeat
  • 586567 2023-004
    Significant Deficiency Repeat
  • 586568 2023-004
    Significant Deficiency Repeat
  • 586569 2023-004
    Significant Deficiency Repeat
  • 586570 2023-004
    Significant Deficiency Repeat
  • 586571 2023-004
    Significant Deficiency Repeat
  • 586572 2023-004
    Significant Deficiency Repeat
  • 586573 2023-004
    Significant Deficiency Repeat
  • 586574 2023-004
    Significant Deficiency Repeat
  • 586575 2023-004
    Significant Deficiency Repeat
  • 586576 2023-004
    Significant Deficiency Repeat
  • 586577 2023-004
    Significant Deficiency Repeat
  • 586578 2023-004
    Significant Deficiency Repeat
  • 586579 2023-004
    Significant Deficiency Repeat
  • 586580 2023-004
    Significant Deficiency Repeat
  • 586581 2023-004
    Significant Deficiency Repeat
  • 586582 2023-004
    Significant Deficiency Repeat
  • 586583 2023-004
    Significant Deficiency Repeat
  • 586584 2023-004
    Significant Deficiency Repeat
  • 586585 2023-005
    Significant Deficiency
  • 586586 2023-005
    Significant Deficiency
  • 586587 2023-005
    Significant Deficiency
  • 586588 2023-005
    Significant Deficiency
  • 586589 2023-005
    Significant Deficiency
  • 586590 2023-005
    Significant Deficiency
  • 586591 2023-005
    Significant Deficiency
  • 586592 2023-005
    Significant Deficiency
  • 586593 2023-005
    Significant Deficiency
  • 586594 2023-005
    Significant Deficiency
  • 586595 2023-005
    Significant Deficiency
  • 586596 2023-005
    Significant Deficiency
  • 586597 2023-005
    Significant Deficiency
  • 586598 2023-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $1.67M
84.287 Twenty-First Century Community Learning Centers $1.27M
21.027 Coronavirus State and Local Fiscal Recovery Funds $890,075
10.553 School Breakfast Program $762,717
84.367 Improving Teacher Quality State Grants $656,502
84.282 Charter Schools $517,309
84.010 Title I Grants to Local Educational Agencies $273,983
84.365 English Language Acquisition State Grants $235,056
10.565 Commodity Supplemental Food Program $178,723
84.424 Student Support and Academic Enrichment Program $150,549
84.027 Special Education_grants to States $55,625
84.196 Education for Homeless Children and Youth $7,112
94.243 Advancing Wellness and Resiliency in Education (project Aware) $2,850
84.425 Education Stabilization Fund $494