FAC Explorer

Finding 948779 (2023-001)

Significant Deficiency Repeat Finding
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-03-05
Audit: 293633
Organization: Carteret Board of Education (NJ)
Auditor: Pkf O'Connor Davies

AI Summary

  • Core Issue: The District lacks formal written policies addressing key requirements of the Uniform Grant Guidance.
  • Impacted Requirements: Policies must cover cost allowability and mandatory disclosures of federal law violations.
  • Recommended Follow-Up: Develop and finalize written policies that comply with Uniform Grant Guidance criteria.

Finding Text

Finding 2023-001 (Significant Deficiency): It was noted the District did not have formal written policies that address Uniform Grant Guidance requirements, such as: • determining the allowability of costs in accordance with federal cost principles the and the terms and conditions of the federal award; and • the mandatory disclosure of all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award. Prior Year Finding: Yes, Finding 2022-003. Federal Program Information: Applicable to all federal programs. Criteria or specific requirement: Uniform Grant Guidance, 2 C.F.R. §200.302(b)(7) Financial Management and 2 C.F.R. §§200.400 – 200.476 Subpart E - Cost Principles; and §200.113 Mandatory disclosures Questioned Costs: None. Condition: The District did not formally document the policies in accordance with Uniform Grant Guidance requirements. Context: The formal written policies omit certain information required by the Uniform Grant Guidance. Effect: Unknown. Cause: The formal written policies have not been compared to the Uniform Grant Guidance. Recommendation: The District should develop written policies and procedures that meet the criteria required by the Uniform Grant Guidance. Views of Responsible Officials: The District updated the policies subsequent to year end and submitted them to the NJDOE. As of the date of the audit the NJDOE has not responded to the District regarding acceptance.

Categories

Allowable Costs / Cost Principles Significant Deficiency

Other Findings in this Audit

  • 372322 2023-001
    Significant Deficiency Repeat
  • 372323 2023-001
    Significant Deficiency Repeat
  • 372324 2023-001
    Significant Deficiency Repeat
  • 372325 2023-001
    Significant Deficiency Repeat
  • 372326 2023-003
    Significant Deficiency
  • 372327 2023-001
    Significant Deficiency Repeat
  • 372328 2023-003
    Significant Deficiency
  • 372329 2023-001
    Significant Deficiency Repeat
  • 372330 2023-003
    Significant Deficiency
  • 372331 2023-001
    Significant Deficiency Repeat
  • 372332 2023-003
    Significant Deficiency
  • 372333 2023-001
    Significant Deficiency Repeat
  • 372334 2023-003
    Significant Deficiency
  • 372335 2023-001
    Significant Deficiency Repeat
  • 372336 2023-003
    Significant Deficiency
  • 372337 2023-001
    Significant Deficiency Repeat
  • 372338 2023-003
    Significant Deficiency
  • 372339 2023-001
    Significant Deficiency Repeat
  • 372340 2023-003
    Significant Deficiency
  • 372341 2023-001
    Significant Deficiency Repeat
  • 372342 2023-001
    Significant Deficiency Repeat
  • 372343 2023-001
    Significant Deficiency Repeat
  • 372344 2023-001
    Significant Deficiency Repeat
  • 372345 2023-001
    Significant Deficiency Repeat
  • 372346 2023-001
    Significant Deficiency Repeat
  • 372347 2023-001
    Significant Deficiency Repeat
  • 372348 2023-001
    Significant Deficiency Repeat
  • 372349 2023-001
    Significant Deficiency Repeat
  • 372350 2023-001
    Significant Deficiency Repeat
  • 372351 2023-001
    Significant Deficiency Repeat
  • 372352 2023-001
    Significant Deficiency Repeat
  • 372353 2023-002
    -
  • 372354 2023-001
    Significant Deficiency Repeat
  • 372355 2023-002
    -
  • 372356 2023-001
    Significant Deficiency Repeat
  • 372357 2023-002
    -
  • 372358 2023-001
    Significant Deficiency Repeat
  • 372359 2023-002
    -
  • 372360 2023-001
    Significant Deficiency Repeat
  • 372361 2023-002
    -
  • 372362 2023-001
    Significant Deficiency Repeat
  • 372363 2023-002
    -
  • 372364 2023-001
    Significant Deficiency Repeat
  • 372365 2023-002
    -
  • 372366 2023-001
    Significant Deficiency Repeat
  • 372367 2023-002
    -
  • 372368 2023-001
    Significant Deficiency Repeat
  • 372369 2023-002
    -
  • 948764 2023-001
    Significant Deficiency Repeat
  • 948765 2023-001
    Significant Deficiency Repeat
  • 948766 2023-001
    Significant Deficiency Repeat
  • 948767 2023-001
    Significant Deficiency Repeat
  • 948768 2023-003
    Significant Deficiency
  • 948769 2023-001
    Significant Deficiency Repeat
  • 948770 2023-003
    Significant Deficiency
  • 948771 2023-001
    Significant Deficiency Repeat
  • 948772 2023-003
    Significant Deficiency
  • 948773 2023-001
    Significant Deficiency Repeat
  • 948774 2023-003
    Significant Deficiency
  • 948775 2023-001
    Significant Deficiency Repeat
  • 948776 2023-003
    Significant Deficiency
  • 948777 2023-001
    Significant Deficiency Repeat
  • 948778 2023-003
    Significant Deficiency
  • 948780 2023-003
    Significant Deficiency
  • 948781 2023-001
    Significant Deficiency Repeat
  • 948782 2023-003
    Significant Deficiency
  • 948783 2023-001
    Significant Deficiency Repeat
  • 948784 2023-001
    Significant Deficiency Repeat
  • 948785 2023-001
    Significant Deficiency Repeat
  • 948786 2023-001
    Significant Deficiency Repeat
  • 948787 2023-001
    Significant Deficiency Repeat
  • 948788 2023-001
    Significant Deficiency Repeat
  • 948789 2023-001
    Significant Deficiency Repeat
  • 948790 2023-001
    Significant Deficiency Repeat
  • 948791 2023-001
    Significant Deficiency Repeat
  • 948792 2023-001
    Significant Deficiency Repeat
  • 948793 2023-001
    Significant Deficiency Repeat
  • 948794 2023-001
    Significant Deficiency Repeat
  • 948795 2023-002
    -
  • 948796 2023-001
    Significant Deficiency Repeat
  • 948797 2023-002
    -
  • 948798 2023-001
    Significant Deficiency Repeat
  • 948799 2023-002
    -
  • 948800 2023-001
    Significant Deficiency Repeat
  • 948801 2023-002
    -
  • 948802 2023-001
    Significant Deficiency Repeat
  • 948803 2023-002
    -
  • 948804 2023-001
    Significant Deficiency Repeat
  • 948805 2023-002
    -
  • 948806 2023-001
    Significant Deficiency Repeat
  • 948807 2023-002
    -
  • 948808 2023-001
    Significant Deficiency Repeat
  • 948809 2023-002
    -
  • 948810 2023-001
    Significant Deficiency Repeat
  • 948811 2023-002
    -

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $388,739
21.027 Coronavirus State and Local Fiscal Recovery Funds $229,278
84.367 Improving Teacher Quality State Grants $207,175
84.027 Special Education_grants to States $169,947
84.365 English Language Acquisition State Grants $164,348
84.424 Student Support and Academic Enrichment Program $138,340
93.558 Temporary Assistance for Needy Families $127,380
17.225 Unemployment Insurance $113,944
84.010 Title I Grants to Local Educational Agencies $93,883
84.173 Special Education_preschool Grants $35,613
10.555 National School Lunch Program $35,409
84.425 Education Stabilization Fund $29,504
93.778 Medical Assistance Program $15,994
10.582 Fresh Fruit and Vegetable Program $13,854