FAC Explorer

Finding 59890 (2022-004)

Significant Deficiency
Requirement
B
Questioned Costs
$1
Year
2022
Accepted
2023-03-29
Audit: 55736
Organization: Plainfield Community School Corporation (IN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The School Corporation did not maintain necessary documentation for payroll expenditures, violating federal compliance requirements.
  • Impacted Requirements: Non-compliance with 2 CFR 200.303 and 2 CFR 200.403 regarding internal controls and allowable costs.
  • Recommended Follow-Up: Ensure payroll charges to federal grants are based on approved hours worked and that all expenses are properly documented.

Finding Text

2022 ? 004: Allowable Costs/Costs Principles Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers: 84.027/84.173 Federal Award Identification Number and Year: H027A180084 - FY2019, FY2020, FY2021; H173A190104 - FY2019, FY2020, FY2021 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): H027A180084; H173A190104 Award Period: FY2019, FY2020, FY2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.303 states in part: "The non-Federal entity must: 1. Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: 1. Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2. Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. . . . (g) Be adequately documented. . . ." Condition: During the process of obtaining an understanding of internal controls and processing of payroll expenditures and testing payroll expenditures, we noted that the School Corporation failed to maintain documentation in accordance with the time and effort requirements. Questioned costs: The noted exceptions in the context of this finding had $90 of known payroll costs charged to the Program. Context: We selected sixty transactions for payroll disbursement testing. We noted that wages charged to the program for two of the sixty items tested did not include time and effort documentation for payroll expense charged to the grants. Cause: Salary figures were charged to the federal grant that did not have time and effort documentation for amount charged. Effect: The organization has not fully followed compliance attributes with the allowable costs principles set forth by the Compliance Supplement related to allocation of salaries being charged based on approved time worked for a program and other expenses being adequately documented to support the details of the expense charged to the grant. Personnel need to reinforce policies to ensure control procedures are in place to ensure salaries charged to a grant are appropriately based on approved time worked in a program and expenses charged to the grant are adequately supported. Repeat Finding: No Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

2022-004 Allowable Costs/Costs Principles Recommendation: We recommend the organization charge compensation for personnel services to the federal grant based on approved hours worked in the program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Plainfield Community School Corporation will implement practices to ensure compensation for personnel services to the federal grant is based on approved hours worked in the program. Temporary employees will document hours worked by signing in and out each day worked. Name(s) of the contact person(s) responsible for corrective action: Elizabeth Shepperd Planned completion date for corrective action plan: April 2023

Categories

Questioned Costs Allowable Costs / Cost Principles

Other Findings in this Audit

  • 59880 2022-005
    Significant Deficiency
  • 59881 2022-005
    Significant Deficiency
  • 59882 2022-005
    Significant Deficiency
  • 59883 2022-005
    Significant Deficiency
  • 59884 2022-005
    Significant Deficiency
  • 59885 2022-005
    Significant Deficiency
  • 59886 2022-005
    Significant Deficiency
  • 59887 2022-005
    Significant Deficiency
  • 59888 2022-005
    Significant Deficiency
  • 59889 2022-005
    Significant Deficiency
  • 59891 2022-004
    Significant Deficiency
  • 59892 2022-004
    Significant Deficiency
  • 59893 2022-004
    Significant Deficiency
  • 59894 2022-004
    Significant Deficiency
  • 59895 2022-004
    Significant Deficiency
  • 59896 2022-004
    Significant Deficiency
  • 59897 2022-004
    Significant Deficiency
  • 59898 2022-004
    Significant Deficiency
  • 59899 2022-004
    Significant Deficiency
  • 59900 2022-004
    Significant Deficiency
  • 59901 2022-004
    Significant Deficiency
  • 59902 2022-004
    Significant Deficiency
  • 59903 2022-004
    Significant Deficiency
  • 636322 2022-005
    Significant Deficiency
  • 636323 2022-005
    Significant Deficiency
  • 636324 2022-005
    Significant Deficiency
  • 636325 2022-005
    Significant Deficiency
  • 636326 2022-005
    Significant Deficiency
  • 636327 2022-005
    Significant Deficiency
  • 636328 2022-005
    Significant Deficiency
  • 636329 2022-005
    Significant Deficiency
  • 636330 2022-005
    Significant Deficiency
  • 636331 2022-005
    Significant Deficiency
  • 636332 2022-004
    Significant Deficiency
  • 636333 2022-004
    Significant Deficiency
  • 636334 2022-004
    Significant Deficiency
  • 636335 2022-004
    Significant Deficiency
  • 636336 2022-004
    Significant Deficiency
  • 636337 2022-004
    Significant Deficiency
  • 636338 2022-004
    Significant Deficiency
  • 636339 2022-004
    Significant Deficiency
  • 636340 2022-004
    Significant Deficiency
  • 636341 2022-004
    Significant Deficiency
  • 636342 2022-004
    Significant Deficiency
  • 636343 2022-004
    Significant Deficiency
  • 636344 2022-004
    Significant Deficiency
  • 636345 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program Fy21-Fy22 $2.32M
10.559 Covid-19 National School Lunch Program Fy20-Fy21 $1.98M
84.425 Covid-19 Esser Ii/7931.21 Fy21-Fy22 $999,032
84.027 Fy22 Part B Idea/5230.22 Fy21-Fy22 $818,098
84.027 Fy21 Part B Idea/5230.21 Fy20-Fy21 $716,643
10.553 School Lunch Program Fy21-Fy22 $678,731
84.425 Covid-19 Esser Iii/7923.00 Fy21-Fy22 $634,309
84.027 Fy20 Part B Idea/5230.20 Fy20-Fy21 $414,760
84.027 Fy21 Part B Idea/5230.21 Fy21-Fy22 $339,819
93.778 Medical Assistance Program Fy21-Fy22 $267,348
10.555 National School Lunch Program Commodities Fy21-Fy22 $223,347
84.010 Title I Grants to Local Educational Agencies Fy20-Fy21 $199,607
10.555 National School Lunch Program Commodities Fy20-Fy21 $135,915
84.010 Title I Grants to Local Educational Agencies Fy21-Fy22 $131,300
10.555 National School Lunch Program Fy20-Fy21 $116,128
84.027 Covid-19 611 Arp Idea/7911.22 Fy21-Fy22 $112,914
10.555 Covid-19 National School Lunch Program Fy21-Fy22 $56,577
84.367 Improving Teacher Quality State Grants Fy21-Fy22 $55,314
84.367 Improving Teacher Quality State Grants Fy20-Fy21 $55,086
10.553 School Lunch Program Fy20-Fy21 $28,658
84.173 Fy21 Part B 619 Preschool/5400.21 Fy20-Fy21 $23,004
84.173 Fy22 Part B 619 Preschool/5400.22 Fy21-Fy22 $22,575
10.559 Covid-19 National School Lunch Program Fy21-Fy22 $21,985
10.559 National School Lunch Program Fy20-Fy21 $19,305
84.173 Covid-19 619 Arp Preschool/7912.22 Fy21-Fy22 $18,020
84.425 Covid-19 18003 Education Stabilization Relief/7941.20 Fy20-Fy21 $15,191
84.365 English Language Acquisition State Grants Fy21-Fy22 $14,547
84.173 Fy19 Part B 619 Preschool/5220.19 Fy20-Fy21 $8,253
84.027 Fy19 Part B Idea/5230.19 Fy20-F21 $6,685
84.173 Fy21 Part B 619 Preschool/5400.21 Fy21-Fy22 $4,606
84.424 Student Support and Academic Enrichment Program Fy20-Fy21 $4,098
84.365 English Language Acquisition State Grants $3,753
10.649 Covid-19 School Lunch Program Fy21-Fy22 $3,063
84.365 English Language Acquisition State Grants Fy20-Fy21 $2,745
84.173 Fy20 Part B 619 Preschool/5220.20 Fy20-Fy21 $1,585
84.173 Fy20 Part B 619 Preschool/5220.20 Fy21-Fy22 $942
84.027 Fy20 Part B Idea/5230.20 Fy21-Fy22 $533
84.424 Student Support and Academic Enrichment Program Fy21-Fy22 $154