FAC Explorer

Finding 1089755 (2023-003)

Significant Deficiency
Requirement
ABCEFGHIJLMNP
Questioned Costs
-
Year
2023
Accepted
2024-12-06
Audit: 331205
Organization: School Administrative Unit No. 16 (NH)
Auditor: Plodzik & Sanderson P A

AI Summary

  • Core Issue: The District lacks formal written policies and procedures for managing Federal awards, violating OMB’s Uniform Guidance.
  • Impacted Requirements: Key areas affected include allowable costs, employee travel, cash management, procurement, and subrecipient monitoring.
  • Recommended Follow-up: The District should create and adopt the necessary policies and procedures promptly to ensure compliance.

Finding Text

Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Awards Type of Finding: Internal Control over Compliance – Significant Deficiency Compliance – Other Matters Criteria or Specific Requirement: OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance. Cause: Administrative oversight and weakness in the formal documentation of internal controls. Effect: There are no formal policies related to federal grant activity. Questioned Costs: There are no questioned costs as a result of this finding as there are no costs directly associated with this compliance requirement. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The District should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Other Findings in this Audit

  • 513261 2023-003
    Significant Deficiency
  • 513262 2023-003
    Significant Deficiency
  • 513263 2023-003
    Significant Deficiency
  • 513264 2023-003
    Significant Deficiency
  • 513265 2023-003
    Significant Deficiency
  • 513266 2023-003
    Significant Deficiency
  • 513267 2023-003
    Significant Deficiency
  • 513268 2023-003
    Significant Deficiency
  • 513269 2023-003
    Significant Deficiency
  • 513270 2023-003
    Significant Deficiency
  • 513271 2023-003
    Significant Deficiency
  • 513272 2023-003
    Significant Deficiency
  • 513273 2023-003
    Significant Deficiency
  • 513274 2023-003
    Significant Deficiency
  • 513275 2023-003
    Significant Deficiency
  • 513276 2023-003
    Significant Deficiency
  • 513277 2023-003
    Significant Deficiency
  • 513278 2023-003
    Significant Deficiency
  • 513279 2023-003
    Significant Deficiency
  • 513280 2023-003
    Significant Deficiency
  • 513281 2023-003
    Significant Deficiency
  • 513282 2023-003
    Significant Deficiency
  • 513283 2023-003
    Significant Deficiency
  • 513284 2023-003
    Significant Deficiency
  • 513285 2023-003
    Significant Deficiency
  • 513286 2023-003
    Significant Deficiency
  • 513287 2023-003
    Significant Deficiency
  • 513288 2023-003
    Significant Deficiency
  • 513289 2023-003
    Significant Deficiency
  • 513290 2023-003
    Significant Deficiency
  • 513291 2023-003
    Significant Deficiency
  • 513292 2023-003
    Significant Deficiency
  • 513293 2023-003
    Significant Deficiency
  • 513294 2023-003
    Significant Deficiency
  • 513295 2023-003
    Significant Deficiency
  • 513296 2023-003
    Significant Deficiency
  • 513297 2023-003
    Significant Deficiency
  • 513298 2023-003
    Significant Deficiency
  • 513299 2023-003
    Significant Deficiency
  • 513300 2023-003
    Significant Deficiency
  • 513301 2023-003
    Significant Deficiency
  • 513302 2023-003
    Significant Deficiency
  • 513303 2023-003
    Significant Deficiency
  • 513304 2023-003
    Significant Deficiency
  • 513305 2023-003
    Significant Deficiency
  • 513306 2023-003
    Significant Deficiency
  • 513307 2023-003
    Significant Deficiency
  • 513308 2023-003
    Significant Deficiency
  • 513309 2023-003
    Significant Deficiency
  • 513310 2023-003
    Significant Deficiency
  • 513311 2023-003
    Significant Deficiency
  • 513312 2023-003
    Significant Deficiency
  • 513313 2023-003
    Significant Deficiency
  • 513314 2023-003
    Significant Deficiency
  • 513315 2023-003
    Significant Deficiency
  • 513316 2023-003
    Significant Deficiency
  • 513317 2023-003
    Significant Deficiency
  • 513318 2023-003
    Significant Deficiency
  • 513319 2023-003
    Significant Deficiency
  • 513320 2023-003
    Significant Deficiency
  • 513321 2023-003
    Significant Deficiency
  • 513322 2023-003
    Significant Deficiency
  • 513323 2023-003
    Significant Deficiency
  • 513324 2023-003
    Significant Deficiency
  • 513325 2023-003
    Significant Deficiency
  • 513326 2023-003
    Significant Deficiency
  • 513327 2023-003
    Significant Deficiency
  • 513328 2023-003
    Significant Deficiency
  • 513329 2023-003
    Significant Deficiency
  • 513330 2023-003
    Significant Deficiency
  • 513331 2023-003
    Significant Deficiency
  • 513332 2023-003
    Significant Deficiency
  • 513333 2023-003
    Significant Deficiency
  • 513334 2023-003
    Significant Deficiency
  • 513335 2023-003
    Significant Deficiency
  • 513336 2023-003
    Significant Deficiency
  • 513337 2023-003
    Significant Deficiency
  • 513338 2023-003
    Significant Deficiency
  • 513339 2023-002
    Material Weakness
  • 513340 2023-003
    Significant Deficiency
  • 513341 2023-003
    Significant Deficiency
  • 513342 2023-003
    Significant Deficiency
  • 513343 2023-003
    Significant Deficiency
  • 513344 2023-003
    Significant Deficiency
  • 513345 2023-003
    Significant Deficiency
  • 513346 2023-003
    Significant Deficiency
  • 513347 2023-003
    Significant Deficiency
  • 513348 2023-003
    Significant Deficiency
  • 513349 2023-003
    Significant Deficiency
  • 513350 2023-003
    Significant Deficiency
  • 513351 2023-003
    Significant Deficiency
  • 513352 2023-003
    Significant Deficiency
  • 1089703 2023-003
    Significant Deficiency
  • 1089704 2023-003
    Significant Deficiency
  • 1089705 2023-003
    Significant Deficiency
  • 1089706 2023-003
    Significant Deficiency
  • 1089707 2023-003
    Significant Deficiency
  • 1089708 2023-003
    Significant Deficiency
  • 1089709 2023-003
    Significant Deficiency
  • 1089710 2023-003
    Significant Deficiency
  • 1089711 2023-003
    Significant Deficiency
  • 1089712 2023-003
    Significant Deficiency
  • 1089713 2023-003
    Significant Deficiency
  • 1089714 2023-003
    Significant Deficiency
  • 1089715 2023-003
    Significant Deficiency
  • 1089716 2023-003
    Significant Deficiency
  • 1089717 2023-003
    Significant Deficiency
  • 1089718 2023-003
    Significant Deficiency
  • 1089719 2023-003
    Significant Deficiency
  • 1089720 2023-003
    Significant Deficiency
  • 1089721 2023-003
    Significant Deficiency
  • 1089722 2023-003
    Significant Deficiency
  • 1089723 2023-003
    Significant Deficiency
  • 1089724 2023-003
    Significant Deficiency
  • 1089725 2023-003
    Significant Deficiency
  • 1089726 2023-003
    Significant Deficiency
  • 1089727 2023-003
    Significant Deficiency
  • 1089728 2023-003
    Significant Deficiency
  • 1089729 2023-003
    Significant Deficiency
  • 1089730 2023-003
    Significant Deficiency
  • 1089731 2023-003
    Significant Deficiency
  • 1089732 2023-003
    Significant Deficiency
  • 1089733 2023-003
    Significant Deficiency
  • 1089734 2023-003
    Significant Deficiency
  • 1089735 2023-003
    Significant Deficiency
  • 1089736 2023-003
    Significant Deficiency
  • 1089737 2023-003
    Significant Deficiency
  • 1089738 2023-003
    Significant Deficiency
  • 1089739 2023-003
    Significant Deficiency
  • 1089740 2023-003
    Significant Deficiency
  • 1089741 2023-003
    Significant Deficiency
  • 1089742 2023-003
    Significant Deficiency
  • 1089743 2023-003
    Significant Deficiency
  • 1089744 2023-003
    Significant Deficiency
  • 1089745 2023-003
    Significant Deficiency
  • 1089746 2023-003
    Significant Deficiency
  • 1089747 2023-003
    Significant Deficiency
  • 1089748 2023-003
    Significant Deficiency
  • 1089749 2023-003
    Significant Deficiency
  • 1089750 2023-003
    Significant Deficiency
  • 1089751 2023-003
    Significant Deficiency
  • 1089752 2023-003
    Significant Deficiency
  • 1089753 2023-003
    Significant Deficiency
  • 1089754 2023-003
    Significant Deficiency
  • 1089756 2023-003
    Significant Deficiency
  • 1089757 2023-003
    Significant Deficiency
  • 1089758 2023-003
    Significant Deficiency
  • 1089759 2023-003
    Significant Deficiency
  • 1089760 2023-003
    Significant Deficiency
  • 1089761 2023-003
    Significant Deficiency
  • 1089762 2023-003
    Significant Deficiency
  • 1089763 2023-003
    Significant Deficiency
  • 1089764 2023-003
    Significant Deficiency
  • 1089765 2023-003
    Significant Deficiency
  • 1089766 2023-003
    Significant Deficiency
  • 1089767 2023-003
    Significant Deficiency
  • 1089768 2023-003
    Significant Deficiency
  • 1089769 2023-003
    Significant Deficiency
  • 1089770 2023-003
    Significant Deficiency
  • 1089771 2023-003
    Significant Deficiency
  • 1089772 2023-003
    Significant Deficiency
  • 1089773 2023-003
    Significant Deficiency
  • 1089774 2023-003
    Significant Deficiency
  • 1089775 2023-003
    Significant Deficiency
  • 1089776 2023-003
    Significant Deficiency
  • 1089777 2023-003
    Significant Deficiency
  • 1089778 2023-003
    Significant Deficiency
  • 1089779 2023-003
    Significant Deficiency
  • 1089780 2023-003
    Significant Deficiency
  • 1089781 2023-002
    Material Weakness
  • 1089782 2023-003
    Significant Deficiency
  • 1089783 2023-003
    Significant Deficiency
  • 1089784 2023-003
    Significant Deficiency
  • 1089785 2023-003
    Significant Deficiency
  • 1089786 2023-003
    Significant Deficiency
  • 1089787 2023-003
    Significant Deficiency
  • 1089788 2023-003
    Significant Deficiency
  • 1089789 2023-003
    Significant Deficiency
  • 1089790 2023-003
    Significant Deficiency
  • 1089791 2023-003
    Significant Deficiency
  • 1089792 2023-003
    Significant Deficiency
  • 1089793 2023-003
    Significant Deficiency
  • 1089794 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.048 Career and Technical Education -- Basic Grants to States $202,841
84.027 Special Education Grants to States $19,177
84.358 Rural Education $17,979
84.424 Student Support and Academic Enrichment Program $14,413
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $4,557
84.425 Education Stabilization Fund $3,367
84.010 Title I Grants to Local Educational Agencies $2,878
84.173 Special Education Preschool Grants $2,665