Finding Text
ALN 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program
United States Department of Agriculture
Passed through the Louisiana Department of Children and Family Services
2023 Funding
Criteria: Per 2 CFR 200.303(a), entities should “establish, document, and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient or subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.”
Condition: Documentation for personnel employment contracts (payroll) was not maintained resulting in a systemic issue.
Cause: The Organization has not designed and implemented policies and procedures to ensure documentation of employment contracts was properly maintained to support federal award expenditures.
Effect: The Organization could use federal funds to pay expenditures that are not allowable activities or costs.
Recommendation: We recommend management design and implement policies and procedures to ensure appropriate support is maintained for expenditures of federal funds.
Management Response: See corrective action plan on page 31.