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.