FAC Explorer

Finding 519734 (2024-001)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2024
Accepted
2025-01-20
Audit: 338857
Organization: Muskingum Valley Educational Service Center (OH)
Auditor: Rea & Associates INC

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.

Categories

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 519730 2024-001
    Significant Deficiency
  • 519731 2024-001
    Significant Deficiency
  • 519732 2024-001
    Significant Deficiency
  • 519733 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