Finding 1079651 (2022-003)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2024-10-21

AI Summary

  • Core Issue: Six out of 61 time records lacked required signatures, indicating a failure in internal controls.
  • Impacted Requirements: Compliance with documentation standards for employee compensation under Uniform Guidance was not met.
  • Recommended Follow-Up: Enhance training for staff to ensure adherence to time record signing procedures and internal controls.

Finding Text

Federal Agency: U.S. Department of Agriculture, U. S. Department of Education Passed Through: Mississippi Department of Education Federal Program: Child Nutrition Cluster, , Elementary & Secondary Emergency Relief Fund I, Elementary & Secondary Emergency Relief Fund II, Elementary & Secondary Emergency Relief Fund ARP III Assistance Listing Number: 10.553, 10.555, 10.559, 84.425D, 84.425U Compliance Requirement: Allowable Costs/Cost Principles Repeat Finding: No Significant Deficiency over Internal Control Criteria: According to Uniform Guidance, documentation that is used to support employee compensation must meet the following six criteria: 1. Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, 2. Be incorporated into official records, 3. Reasonably reflect the total activity for which the employee is compensated, not exceeding 100% of compensated activities, 4. Encompass all activities (federal and non-federal), 5. Comply with established accounting policies and practices, and 6. 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 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: During Time and Effort testing it was noted that six out of 61 time records did not follow the District procedures for having both employee and supervisor signatures on the time records reviewed. Cause: A lack of internal control led to time sheets not being properly signed. Effect: Not following District established policies and procedures could lead to unallowable costs being paid with federal funds. Questioned Costs: None. Recommendation: The District should follow its established internal control policies to ensure that it meets the documentation requirements for time and effort reporting. Response: The District will increase training for appropriate personnel to ensure all time record documentation is properly signed in accordance with District policies and procedures.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 503201 2022-002
    Significant Deficiency
  • 503202 2022-002
    Significant Deficiency
  • 503203 2022-002
    Significant Deficiency
  • 503204 2022-003
    Significant Deficiency
  • 503205 2022-003
    Significant Deficiency
  • 503206 2022-003
    Significant Deficiency
  • 503207 2022-003
    Significant Deficiency
  • 503208 2022-003
    Significant Deficiency
  • 503209 2022-003
    Significant Deficiency
  • 1079643 2022-002
    Significant Deficiency
  • 1079644 2022-002
    Significant Deficiency
  • 1079645 2022-002
    Significant Deficiency
  • 1079646 2022-003
    Significant Deficiency
  • 1079647 2022-003
    Significant Deficiency
  • 1079648 2022-003
    Significant Deficiency
  • 1079649 2022-003
    Significant Deficiency
  • 1079650 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $4.34M
10.555 National School Lunch Program $1.44M
84.010 Title I Grants to Local Educational Agencies $941,529
10.553 School Breakfast Program $474,248
84.048 Career and Technical Education -- Basic Grants to States $36,009
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $23,593
84.358 Rural Education $18,075
93.778 Medical Assistance Program $15,423
10.559 Summer Food Service Program for Children $7,562
84.027 Special Education Grants to States $5,071
84.173 Special Education Preschool Grants $1,221
96.001 Social Security Disability Insurance $364