FAC Explorer

Finding 585806 (2023-004)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-01-22
Audit: 12841
Organization: Sports Leadership and Management Academy of Nevada (NV)
Auditor: Rubinbrown LLP

AI Summary

  • Core Issue: The School lacks adequate documentation to prove that principals approved federal grant expenses before payroll submissions.
  • Impacted Requirements: This violates the Uniform Guidance, which mandates internal controls for compliance with federal regulations.
  • Recommended Follow-Up: Ensure all payroll transactions have documented principal approvals, as a new process was implemented in May 2023 to address this issue.

Finding Text

2023 -004 Approval Of Expense Transactions – Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles ALNs 10.555/10.553 – Child Nutrition Cluster And 84.425/84.425C/84.425D/84.425U Elementary And Secondary School Emergency Relief Fund (ESSER) Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that payroll transactions are approved by the respective principal prior to their submission for payment Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided. Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment. Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness. Questioned Costs: Not applicable. Context: These audit findings represent a systemic issue. Identification As A Repeat Finding: Not applicable. Recommendation: The School should maintain proper documentation for all payroll transactions. View of Responsible officials and Timing: A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.

Categories

Allowable Costs / Cost Principles School Nutrition Programs Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 9341 2023-003
    Significant Deficiency Repeat
  • 9342 2023-003
    Significant Deficiency Repeat
  • 9343 2023-003
    Significant Deficiency Repeat
  • 9344 2023-003
    Significant Deficiency Repeat
  • 9345 2023-003
    Significant Deficiency Repeat
  • 9346 2023-003
    Significant Deficiency Repeat
  • 9347 2023-003
    Significant Deficiency Repeat
  • 9348 2023-003
    Significant Deficiency Repeat
  • 9349 2023-003
    Significant Deficiency Repeat
  • 9350 2023-003
    Significant Deficiency Repeat
  • 9351 2023-003
    Significant Deficiency Repeat
  • 9352 2023-003
    Significant Deficiency Repeat
  • 9353 2023-003
    Significant Deficiency Repeat
  • 9354 2023-003
    Significant Deficiency Repeat
  • 9355 2023-003
    Significant Deficiency Repeat
  • 9356 2023-003
    Significant Deficiency Repeat
  • 9357 2023-003
    Significant Deficiency Repeat
  • 9358 2023-003
    Significant Deficiency Repeat
  • 9359 2023-003
    Significant Deficiency Repeat
  • 9360 2023-003
    Significant Deficiency Repeat
  • 9361 2023-003
    Significant Deficiency Repeat
  • 9362 2023-003
    Significant Deficiency Repeat
  • 9363 2023-004
    Significant Deficiency
  • 9364 2023-004
    Significant Deficiency
  • 9365 2023-004
    Significant Deficiency
  • 9366 2023-004
    Significant Deficiency
  • 9367 2023-004
    Significant Deficiency
  • 9368 2023-004
    Significant Deficiency
  • 9369 2023-004
    Significant Deficiency
  • 9370 2023-004
    Significant Deficiency
  • 9371 2023-004
    Significant Deficiency
  • 9372 2023-004
    Significant Deficiency
  • 585783 2023-003
    Significant Deficiency Repeat
  • 585784 2023-003
    Significant Deficiency Repeat
  • 585785 2023-003
    Significant Deficiency Repeat
  • 585786 2023-003
    Significant Deficiency Repeat
  • 585787 2023-003
    Significant Deficiency Repeat
  • 585788 2023-003
    Significant Deficiency Repeat
  • 585789 2023-003
    Significant Deficiency Repeat
  • 585790 2023-003
    Significant Deficiency Repeat
  • 585791 2023-003
    Significant Deficiency Repeat
  • 585792 2023-003
    Significant Deficiency Repeat
  • 585793 2023-003
    Significant Deficiency Repeat
  • 585794 2023-003
    Significant Deficiency Repeat
  • 585795 2023-003
    Significant Deficiency Repeat
  • 585796 2023-003
    Significant Deficiency Repeat
  • 585797 2023-003
    Significant Deficiency Repeat
  • 585798 2023-003
    Significant Deficiency Repeat
  • 585799 2023-003
    Significant Deficiency Repeat
  • 585800 2023-003
    Significant Deficiency Repeat
  • 585801 2023-003
    Significant Deficiency Repeat
  • 585802 2023-003
    Significant Deficiency Repeat
  • 585803 2023-003
    Significant Deficiency Repeat
  • 585804 2023-003
    Significant Deficiency Repeat
  • 585805 2023-004
    Significant Deficiency
  • 585807 2023-004
    Significant Deficiency
  • 585808 2023-004
    Significant Deficiency
  • 585809 2023-004
    Significant Deficiency
  • 585810 2023-004
    Significant Deficiency
  • 585811 2023-004
    Significant Deficiency
  • 585812 2023-004
    Significant Deficiency
  • 585813 2023-004
    Significant Deficiency
  • 585814 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $469,195
84.010 Title I Grants to Local Educational Agencies $238,798
84.367 Improving Teacher Quality State Grants $146,549
21.027 Coronavirus State and Local Fiscal Recovery Funds $98,271
10.553 School Breakfast Program $81,455
84.425 Education Stabilization Fund $61,108
10.565 Commodity Supplemental Food Program $35,907
84.424 Student Support and Academic Enrichment Program $22,842
84.365 English Language Acquisition State Grants $22,018
84.048 Career and Technical Education -- Basic Grants to States $14,364
84.027 Special Education_grants to States $119