FAC Explorer

Finding 42666 (2022-001)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-06-26
Audit: 54033
Organization: Dighton-Rehoboth Regional School District (MA)
Auditor: Powers & Sullivan LLC

AI Summary

  • Core Issue: The District lacks formal written policies and procedures for managing Federal awards, violating OMB requirements.
  • Impacted Requirements: Key areas affected include cash management, allowable costs, employee travel, procurement, and subrecipient monitoring.
  • Recommended Follow-Up: The District should develop and adopt the necessary written policies and procedures to ensure compliance.

Finding Text

Document Policies and Procedures Over Federal Awards (Significant Deficiency) All Major Federal Programs Criteria or Specific Requirement - OMB?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: Cash management Determination of allowable costs Employee travel Procurement Subrecipient monitoring and management Condition and Context ? The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance. Effect - The District is not in compliance with grant requirements. Cause - Weaknesses in the formal documentation of internal controls. Questioned Costs - N/A Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2021-005. Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted. Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.

Categories

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management Significant Deficiency

Other Findings in this Audit

  • 42664 2022-001
    Significant Deficiency Repeat
  • 42665 2022-001
    Significant Deficiency Repeat
  • 42667 2022-001
    Significant Deficiency Repeat
  • 50796 2022-001
    Significant Deficiency Repeat
  • 50797 2022-001
    Significant Deficiency Repeat
  • 50798 2022-001
    Significant Deficiency Repeat
  • 50799 2022-001
    Significant Deficiency Repeat
  • 50800 2022-001
    Significant Deficiency Repeat
  • 50801 2022-001
    Significant Deficiency Repeat
  • 50802 2022-001
    Significant Deficiency Repeat
  • 50803 2022-001
    Significant Deficiency Repeat
  • 50804 2022-001
    Significant Deficiency Repeat
  • 50805 2022-001
    Significant Deficiency Repeat
  • 50806 2022-001
    Significant Deficiency Repeat
  • 50807 2022-001
    Significant Deficiency Repeat
  • 50808 2022-001
    Significant Deficiency Repeat
  • 50809 2022-001
    Significant Deficiency Repeat
  • 52145 2022-001
    Significant Deficiency Repeat
  • 52146 2022-001
    Significant Deficiency Repeat
  • 52147 2022-001
    Significant Deficiency Repeat
  • 52148 2022-001
    Significant Deficiency Repeat
  • 52149 2022-001
    Significant Deficiency Repeat
  • 52150 2022-001
    Significant Deficiency Repeat
  • 619106 2022-001
    Significant Deficiency Repeat
  • 619107 2022-001
    Significant Deficiency Repeat
  • 619108 2022-001
    Significant Deficiency Repeat
  • 619109 2022-001
    Significant Deficiency Repeat
  • 627238 2022-001
    Significant Deficiency Repeat
  • 627239 2022-001
    Significant Deficiency Repeat
  • 627240 2022-001
    Significant Deficiency Repeat
  • 627241 2022-001
    Significant Deficiency Repeat
  • 627242 2022-001
    Significant Deficiency Repeat
  • 627243 2022-001
    Significant Deficiency Repeat
  • 627244 2022-001
    Significant Deficiency Repeat
  • 627245 2022-001
    Significant Deficiency Repeat
  • 627246 2022-001
    Significant Deficiency Repeat
  • 627247 2022-001
    Significant Deficiency Repeat
  • 627248 2022-001
    Significant Deficiency Repeat
  • 627249 2022-001
    Significant Deficiency Repeat
  • 627250 2022-001
    Significant Deficiency Repeat
  • 627251 2022-001
    Significant Deficiency Repeat
  • 628587 2022-001
    Significant Deficiency Repeat
  • 628588 2022-001
    Significant Deficiency Repeat
  • 628589 2022-001
    Significant Deficiency Repeat
  • 628590 2022-001
    Significant Deficiency Repeat
  • 628591 2022-001
    Significant Deficiency Repeat
  • 628592 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $1.22M
84.425 Covid-19 - Education Stabilization Fund $139,822
10.553 School Breakfast Program $134,966
21.019 Covid-19 - Coronavirus Relief Fund $51,301
84.027 Special Education_grants to States $48,231
10.555 Covid-19 - National School Lunch Program $19,295
84.424 Student Support and Academic Enrichment Program $8,323
10.579 Child Nutrition Discretionary Grants Limited Availability $6,983
84.048 Career and Technical Education -- Basic Grants to States $5,350
84.367 Supporting Effective Instruction State Grants $2,887
84.010 Title I Grants to Local Educational Agencies $2,376
84.173 Special Education_preschool Grants $820