Finding Text
Reference # and title: 2025-004 Internal Control over Allowable Costs Federal program and specific federal award identification: AL # Grant Year FEDERAL GRANTOR/ PASS-THROUGH GRANTOR/PROGRAM NAME Passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.553 2025 National School Lunch Program 10.555 2025 Summer Food Program 10.559 2025 Criteria or specific requirement: 2 CFR section 200.430(g) requires that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on a Federal award and a non-Federal award. Condition found: No time certification was completed by Child Nutrition Supervisor for six months of the year. The Child Nutrition Supervisor retired in December 2024. Context: There was no documentation of time spent on the Child Nutrition Program by the Supervisor when the payroll expenditures were tested. Possible asserted effect (cause and effect): Cause: The auditor was unable to determine the cause. Effect: Unallowable costs may have been paid by federal program. Known questioned costs: The known questioned amount of unallowable cost for salary and benefits is $62,078. Known questioned costs were taken from employee’s payroll history for salary and benefits charged to federal program. Recommendation to prevent future occurrences: Monthly and semi-annual certifications of time spent on a federal program should be maintained and verified by program supervisors. Origination date and prior year reference (if applicable): This finding originated in the fiscal year ended June 30, 2025. View of responsible official: See Corrective Action Plan.