Finding Text
Reference # and title: 2024-004 Controls and Compliance over Disbursements
Federal program and specific federal award identification: AL Number Award Year
FEDERAL GRANTER/
PASS THROUGH GRANTOR/PROGRAM NAME
United States Department of Education; passed through Louisiana Department of Education
Title I 84.010A 2024
COVID-19 Education Stabilization Funds:
Education Stabilization (ESSER II) 84.425D 2021
Education Stabilization (ESSER III) 84.425U 2021
United States Department of Agriculture; passed through Louisiana Department of Education
Child Nutrition Cluster:
School Breakfast Program 10.553 2024
National School Lunch Program 10.555 2024
Criteria or specific requirement: Sound internal controls over federal program require that expenditures be made in
accordance with the federal program budgets, properly documented and recorded. Additionally, 2 CFR section 200
requires nonpayroll expenditures over the micro purchase threshold be adequately vetted with a competitive
process such as quotes or bids. Additionally, for an employee who works in part on a federal program whose
administrative funds have not been consolidated or on activities funded from other revenue sources, the School
Board must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that
support the portion of time and effort dedicated to (a) the consolidated cost objective, and (b) each program or
other cost objective supported by non-consolidated Federal funds or other revenue sources. Employee pay should
be reviewed to ensure that payment amount is correct. Employee attendance should be documented on a
consistent basis.
Condition found: In testing expenditures over federal programs, the following exceptions were noted:
Title I:
In testing 19 payroll transactions for the Title I program, there were 4 exceptions noted where the time certifications
were completed, but not in a timely manner.
Child Nutrition:
In testing 17 payroll transactions for the Child Nutrition program, the following exceptions were noted:
3 exceptions noted where the time certifications were completed, but not in a timely manner.
3 exceptions noted where the timesheet for the employee was not reviewed by a Supervisor.
5 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 3
employees in which the employees were underpaid.
In testing 23 vendor disbursements, it was noted that travel reimbursements are paid annually and not on a timely
basis.
Education Stabilization:
In testing 17 payroll transactions for the ESSER programs, the following exceptions were noted:
2 exceptions noted where the employee was not paid in accordance with the salary schedule. This related to 1
employee in which the employees were underpaid.
In testing 23 vendor disbursements for the ESSER programs, the following exceptions were noted:
1 exception noted in which the purchase could not be traced to the approved budget.
9 exceptions noted in which the School Board could not provide any support reflecting quotes were obtained
before the purchase was made.
Possible asserted effect (cause effect):
Cause: Attendance documentation and semi-annual certifications were not maintained throughout the year by the
School Board. The salaries are not being properly reviewed to determine computations are correct. Additionally,
the School Board does not have a consistent process to ensure quotes are obtained and maintained for purchases in
excess of $10,000.
Effect: The School Board did not comply with all requirements related to allowable costs and cost principles.
Recommendations to prevent future occurrences: The School Board should strengthen policies and procedures to
ensure that semi-annual time certifications are signed by all employees in a timely manner, employee pay is correct
and employee attendance and leave is adequately documented throughout the year which should include signature
or initials, written or electronic, by the employee and supervisor.
Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2024.
View of responsible official: The School Board implementing guidelines to correct this immediately. Also, the
certifications will be required to submitted monthly with the employee’s timesheets. These certifications will be
kept in a binder for the year.