Finding 1096242 (2024-001)

Reference # and title: 2024-001 Controls over Cash Management Federal program and specific federal award identification: CFDA Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Title IV – SSAE 84.424 2024 Title IV Set Aside – SSAE 84.42A 2022 Stronger Connections Grant Program 84.424F 2023 Criteria or specific requirement: Good internal controls require that all requests for reimbursement submitted to the Louisiana Department of Education (LDOE) are adequately reviewed and approved either before submission or after submission, but in a timely manner, to ensure amounts reported are complete and accurate. Condition found: In testing a sample of a requests for reimbursements across all SSAE grants, it was noted that for the Stronger Connections Grant, the request for reimbursement was not reviewed and approved in a timely manner, in which the review and approval did not occur until three months after submission. When testing a sample of claims for reimbursements for the Title IV grants, it was noted that the reimbursements were not reviewed and approved by the supervisor. It was further noted that these reports were not printed until the auditor had requested them and were signed off by someone other than the supervisor as required by the procedures of the School Board. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The School Board did not have an adequate review and approval process over requests for reimbursements and reports submitted to LDOE. Effect: The School Board’s internal controls over cash management were weakened. Recommendations to prevent future occurrences: The School Board should establish procedures to ensure all claims for reimbursement are reviewed and approved by the required personnel in a timely manner and adequately maintained. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2024. View of responsible official: The Grants Supervisor has worked to update these procedures for the grants department. To ensure a proper review process is followed, the grants secretary will complete the reimbursement request in the system and the Grants Supervisor will review the request. If correct, the Grants Supervisor will submit the request to LDOE ensuring all request are reviewed before they are submitted. All requests will be printed and signed by the supervisor as the requests are submitted.