Finding Text
CFDA#, Federal Award Title, Federal Agency, Federal Award # and Year, and the Name of Pass-Through Entity: This finding relates to the following programs: Child Nutrition Cluster ? National School Lunch Program, CFDA #10.555, School Breakfast Program, CFDA #10.553, Summer Food Service Program for Children CFDA #10.559, and Fresh Fruit and Vegetable Program, CFDA #10.582 for the Federal Award Year 2022 received from Federal Agency: U.S. Department of Agriculture, passed through Louisiana Department of Education. Supporting Effective Instruction State Grants, Title II, CFDA #84.367A for the Federal Award Year 2022 received from federal agency: U.S. Department of Education, passed through the Louisiana Department of Education. Criteria or specific requirement: In accordance with 2 CFR Part 200, costs should be necessary and reasonable for the performance of the federal programs and adequately supported by proper documentation. Good controls over the disbursements require expenditures to be properly reviewed and approved. Condition found: A sample of payroll disbursements was selected to test for numerous attributes including employee and supervisor approval of time. For the Child Nutrition Cluster disbursements five out of sixteen disbursements tested did not provide documentation of approval of employee and five out of sixteen disbursements tested did not provide documentation of approval of supervisor. For the Title II disbursements, nine out of twenty- eight checks tested did not provide documentation of supervisor approval of time. Context: This appears to be systemic. Possible asserted effect (cause and effect): Cause: The auditor was unable to determine the cause. Effect: Documentation of employee and supervisor approval for some payroll disbursements may be inadequate. Recommendations to prevent future occurrences: The School Board should establish monitoring procedures over the costs being charged to the federal program to ensure it is properly documented, approved and recorded. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2021 for the Child Nutrition Cluster. For Title II, this finding originated in the current year. Views of responsible officials: Management is in agreement with the condition stated by the auditor. It is management?s intent to not only be good stewards of public funds but also to ensure funds are used to appropriately promote and increase student achievement. Management will continue to review the process to ensure proper approval of regular employee time is documented.