Finding 43554 (2022-004)

Significant Deficiency Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-06-29

AI Summary

  • Core Issue: Timecards were not properly approved before payroll payments, violating internal control requirements.
  • Impacted Requirements: This breaches the Uniform Guidance in 2 CFR Section 200.303, which mandates proper authorization for federal awards.
  • Recommended Follow-Up: The Board should enhance policies to ensure all expenditures are properly authorized and compliant with program guidelines.

Finding Text

Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster - Assistance Listing #10.555, #10.553, and COVID-19 #10.559, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable or not proper uses of program income. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-005, 2020-004 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities and are proper uses of program income. View of Responsible Officials: The Board and management agree with this finding.

Categories

Allowable Costs / Cost Principles School Nutrition Programs Matching / Level of Effort / Earmarking Program Income

Other Findings in this Audit

  • 43541 2022-001
    Significant Deficiency Repeat
  • 43542 2022-001
    Significant Deficiency Repeat
  • 43543 2022-001
    Significant Deficiency Repeat
  • 43544 2022-002
    Significant Deficiency Repeat
  • 43545 2022-002
    Significant Deficiency Repeat
  • 43546 2022-002
    Significant Deficiency Repeat
  • 43547 2022-002
    Significant Deficiency Repeat
  • 43548 2022-002
    Significant Deficiency Repeat
  • 43549 2022-003
    Significant Deficiency Repeat
  • 43550 2022-004
    Significant Deficiency Repeat
  • 43551 2022-004
    Significant Deficiency Repeat
  • 43552 2022-004
    Significant Deficiency Repeat
  • 43553 2022-004
    Significant Deficiency Repeat
  • 619983 2022-001
    Significant Deficiency Repeat
  • 619984 2022-001
    Significant Deficiency Repeat
  • 619985 2022-001
    Significant Deficiency Repeat
  • 619986 2022-002
    Significant Deficiency Repeat
  • 619987 2022-002
    Significant Deficiency Repeat
  • 619988 2022-002
    Significant Deficiency Repeat
  • 619989 2022-002
    Significant Deficiency Repeat
  • 619990 2022-002
    Significant Deficiency Repeat
  • 619991 2022-003
    Significant Deficiency Repeat
  • 619992 2022-004
    Significant Deficiency Repeat
  • 619993 2022-004
    Significant Deficiency Repeat
  • 619994 2022-004
    Significant Deficiency Repeat
  • 619995 2022-004
    Significant Deficiency Repeat
  • 619996 2022-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $9.14M
84.027 Special Education_grants to States $8.62M
10.553 School Breakfast Program $3.75M
84.367 Improving Teacher Quality State Grants $1.40M
10.558 Child and Adult Care Food Program $1.16M
84.424 Student Support and Academic Enrichment Program $869,844
84.027 Covid-19 Special Education_grants to States $539,638
10.555 National School Lunch Program $489,543
84.048 Career and Technical Education -- Basic Grants to States $435,034
12.U01 Rotc $396,490
84.041 Impact Aid $221,332
10.559 Covid-19 Summer Food Service Program for Children $214,373
10.560 State Administrative Expenses for Child Nutrition $137,995
84.365 English Language Acquisition State Grants $115,492
84.173 Special Education_preschool Grants $106,631
84.425 Covid-19 Education Stabilization Fund $103,186
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $45,758
84.299 Indian Education -- Special Programs for Indian Children $18,362
10.649 Covid-19 Pandemic Ebt Administrative Costs $15,609
84.196 Education for Homeless Children and Youth $10,071
96.001 Social Security_disability Insurance $2,985