Finding 519730 (2024-001)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2024
Accepted
2025-01-20

AI Summary

  • Core Issue: Documentation of personnel expenses lacked supervisory approval, which is a key internal control.
  • Impacted Requirements: This finding relates to compliance with allowable costs under federal guidelines.
  • Recommended Follow-Up: Ensure all personnel expense documentation receives supervisory approval to mitigate risks of unallowable costs.

Finding Text

Significant Deficiency – Documentation of Personnel Expenses Finding Number: 2024-001 Assistance Listing Number and Title: 84.027A/84.173A – Special Education Cluster Federal Award Identification Number / Year: 2023/2024 Federal Agency: U.S. Department of Education Compliance Requirement: Section A: Allowable Costs Pass-Through Entity: Ohio Department of Education and Workforce Repeat Finding from Prior Audit? No Prior Audit Finding Number: N/A Criteria: The Educational Service Center (ESC) indicated that the internal controls over compliance include supervisory approval of the documentation of personnel expenses. Condition: During our testing of internal controls related to allowable costs we noted one instance in which the documentation of personnel expenses was not approved by a supervisor. We noted the costs were allowable and the employee properly maintained documentation of personnel expenses. Effect: The lack of approval on the documentation of personnel expenses increases the risk of unallowable costs. Recommendation: We recommend the ESC ensure all documentation of personnel expenses is approved by a supervisory level employee. Official’s Response: See the Corrective Action Plan.

Corrective Action Plan

Planned Corrective Action: I acknowledge the identified instance where supervisory approval was not obtained for a documented personnel expense. We have taken immediate steps to address this issue by implementing a more robust process to ensure that all personnel expense documentation is reviewed and approved by a supervisory-level employee before submission. Additionally, we will reinforce this practice through staff training and remind supervisors of their responsibility to approve all personnel expense reports. We are committed to maintaining strong internal controls, and we will monitor the implementation of this process to ensure compliance and reduce the risk of unallowable costs in the future. Anticipated Completion Date: Immediately Responsible Contact Person: Danielle Devoll

Categories

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 519731 2024-001
    Significant Deficiency
  • 519732 2024-001
    Significant Deficiency
  • 519733 2024-001
    Significant Deficiency
  • 519734 2024-001
    Significant Deficiency
  • 519735 2024-001
    Significant Deficiency
  • 519736 2024-001
    Significant Deficiency
  • 519737 2024-001
    Significant Deficiency
  • 519738 2024-001
    Significant Deficiency
  • 519739 2024-001
    Significant Deficiency
  • 519740 2024-001
    Significant Deficiency
  • 519741 2024-001
    Significant Deficiency
  • 519742 2024-001
    Significant Deficiency
  • 519743 2024-001
    Significant Deficiency
  • 1096172 2024-001
    Significant Deficiency
  • 1096173 2024-001
    Significant Deficiency
  • 1096174 2024-001
    Significant Deficiency
  • 1096175 2024-001
    Significant Deficiency
  • 1096176 2024-001
    Significant Deficiency
  • 1096177 2024-001
    Significant Deficiency
  • 1096178 2024-001
    Significant Deficiency
  • 1096179 2024-001
    Significant Deficiency
  • 1096180 2024-001
    Significant Deficiency
  • 1096181 2024-001
    Significant Deficiency
  • 1096182 2024-001
    Significant Deficiency
  • 1096183 2024-001
    Significant Deficiency
  • 1096184 2024-001
    Significant Deficiency
  • 1096185 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.287 Twenty-First Century Community Learning Centers $861,738
84.425 Education Stabilization Fund $574,782
84.184 School Safely National Activities $486,524
84.027 Special Education Grants to States $107,775
84.371 Comprehensive Literacy Development $80,624
84.173 Special Education Preschool Grants $27,236
84.010 Title I Grants to Local Educational Agencies $21,110
84.323 Special Education - State Personnel Development $5,169