FAC Explorer

Finding 60335 (2022-001)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-03-06
Audit: 54720
Organization: Somerset-Berkley Regional School District (MA)
Auditor: Roselli Clark & Associates

AI Summary

  • Core Issue: There is a significant deficiency in internal controls over compliance related to salary and wage charges for federal awards.
  • Impacted Requirements: Time records for salaries must be approved by supervisory personnel as per 2 CFR section 200.430(i).
  • Recommended Follow-up: The District should establish procedures for supervisory approval of time records for all employees charged to the school lunch revolving fund.

Finding Text

2022-001 U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster ? CFDA 10.553 & 10.555 Significant Deficiency in Internal Controls Over Compliance Criteria: Per 2 CFR section 200.430(i) of the Uniform Guidance, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: Time records provided to support salaries and wages charged to the school lunch revolving fund were not approved by supervisory personnel. Cause: The District did not assign the approval of federal payroll documentation to any employee. Effect: Lack of supervisory approval of time records may lead to errors in charging salaries and wages to the federal program. Questioned Costs: None Recommendation: The District should implement procedures to have supervisory personnel approve time records for all employees? whose salaries and wages are charged to the school lunch revolving fund. Views of Responsible Official: Management agrees with the finding.

Corrective Action Plan

Condition: Time records provided to support salaries and wages charged to the school lunch revolving fund were not approved by supervisory personnel. Corrective Action Planned: The District has implemented procedures utilizing time clock systems. The Administrative Assistant assigned to the Food Service Program reviews the system report to verify hours worked and absences. The report is then printed, reviewed and signed-off by the Food Service Manager prior to submitting the wage/hourly report to payroll. Anticipated Completion Date: January 2023 Contact: Ronald D. Tarro, Director of Business & Finance

Categories

School Nutrition Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 60336 2022-001
    Significant Deficiency
  • 60337 2022-001
    Significant Deficiency
  • 60338 2022-001
    Significant Deficiency
  • 636777 2022-001
    Significant Deficiency
  • 636778 2022-001
    Significant Deficiency
  • 636779 2022-001
    Significant Deficiency
  • 636780 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $39,185
84.027 Special Education_grants to States $37,595
10.553 School Breakfast Program $27,519
10.555 National School Lunch Program $23,747
84.425 Education Stabilization Fund $14,126
84.367 Improving Teacher Quality State Grants $12,109
84.424 Student Support and Academic Enrichment Program $10,000
10.649 Pandemic Ebt Administrative Costs $614