FAC Explorer

Finding 1214702 (2025-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-05-15
Audit: 401465
Organization: Roselle Public Schools (NJ)
Auditor: LERCH VINCI & BLISS LLP

AI Summary

  • Issue: No Board resolution was prepared to approve individuals and amounts charged to Title IV grant programs.
  • Impacted Requirements: Lack of required time and effort documentation for employee charges to the grant accounts.
  • Recommended Follow-up: Ensure a Board resolution is created and maintain proper documentation for all future charges to comply with grant requirements.

Finding Text

Our audit of employee charges to the Title IV grant cluster salary accounts revealed that a Board resolution was not prepared approving individuals and amounts to be paid and charged to the Title IV grant cluster programs. In addition, time and effort supporting documentation was not available for audit.

Corrective Action Plan

Board resolutions be approved identifying employees and salary amounts to be charged to the Title IV grant cluster. In addition, time and effort supporting timesheets be made available for hourly employees charged to the grant.

Categories

Student Financial Aid

Other Findings in this Audit

  • 1214701 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $1.54M
84.027 SPECIAL EDUCATION GRANTS TO STATES $1.18M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $906,533
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $494,845
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $463,456
10.553 SCHOOL BREAKFAST PROGRAM $301,190
10.558 CHILD AND ADULT CARE FOOD PROGRAM $220,546
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $70,905
93.778 MEDICAL ASSISTANCE PROGRAM $62,349
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $43,147
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $32,260
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $9,933
10.649 PANDEMIC EBT ADMINISTRATIVE COSTS $1,556
84.425 EDUCATION STABILIZATION FUND $1,270