Finding Text
Reference # and title: 2025-001 Untimely Completion of Time Certifications Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.553 National Lunch Program 10.555 2025 2025 Criteria or specific requirement: Federal regulations require that salaries and wages charged to federal programs be supported by time and effort documentation that accurately reflects the work performed and is completed in a timely manner, in accordance with 2 CFR §200.430. Condition found: In testing a sample of Child Nutrition payroll, it was noted for all eleven employees tested, the Child Nutrition Program did not complete required time certifications in a timely manner. Several certifications were completed after an extensive amount of time, resulting in noncompliance with federal documentation requirements. Context: This finding appears to be systemic. Possible asserted effect (cause effect): Cause: The School Board did not have an sufficient procedures or monitoring controls to ensure that time certifications for Child Nutrition Program employees are completed timely and in accordance with federal requirements. Effect: The School Board’s internal controls over allowable costs were weakened. Recommendations to prevent future occurrences: The School Board should implement written procedures to ensure all Child Nutrition Program employees complete time certifications timely and in accordance with federal requirements. Management should also establish a review and monitoring process to verify certifications are completed accurately and retained on file prior to charging payroll costs to the program. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2025. View of responsible official: The School Board agrees and will comply with the recommendations.