FAC Explorer

Finding 974525 (2023-001)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-05-21
Audit: 306794
Organization: Dighton-Rehoboth Regional School District (MA)
Auditor: Powers & Sullivan LLC

AI Summary

  • Core Issue: The District lacks formal written policies and procedures for managing Federal awards, violating OMB requirements.
  • Impacted Requirements: Key areas affected include cash management, allowable costs, employee travel, procurement, and subrecipient monitoring.
  • Recommended Follow-Up: The District should compile and adopt the necessary written policies and procedures to ensure compliance.

Finding Text

Document Policies and Procedures Over Federal Awards (Significant Deficiency) All Major Federal Programs Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: Cash management Determination of allowable costs Employee travel Procurement Subrecipient monitoring and management Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance. Effect - The District is not in compliance with grant requirements. Cause - Weaknesses in the formal documentation of internal controls. Questioned Costs - N/A Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001. Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted. Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.

Categories

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management Significant Deficiency

Other Findings in this Audit

  • 398066 2023-001
    Significant Deficiency Repeat
  • 398067 2023-001
    Significant Deficiency Repeat
  • 398068 2023-001
    Significant Deficiency Repeat
  • 398069 2023-001
    Significant Deficiency Repeat
  • 398070 2023-001
    Significant Deficiency Repeat
  • 398071 2023-001
    Significant Deficiency Repeat
  • 398072 2023-001
    Significant Deficiency Repeat
  • 398073 2023-001
    Significant Deficiency Repeat
  • 398074 2023-001
    Significant Deficiency Repeat
  • 398075 2023-001
    Significant Deficiency Repeat
  • 398076 2023-001
    Significant Deficiency Repeat
  • 398077 2023-001
    Significant Deficiency Repeat
  • 398078 2023-001
    Significant Deficiency Repeat
  • 398079 2023-001
    Significant Deficiency Repeat
  • 398080 2023-001
    Significant Deficiency Repeat
  • 398081 2023-001
    Significant Deficiency Repeat
  • 398082 2023-001
    Significant Deficiency Repeat
  • 398083 2023-001
    Significant Deficiency Repeat
  • 398084 2023-001
    Significant Deficiency Repeat
  • 398085 2023-001
    Significant Deficiency Repeat
  • 398086 2023-001
    Significant Deficiency Repeat
  • 974508 2023-001
    Significant Deficiency Repeat
  • 974509 2023-001
    Significant Deficiency Repeat
  • 974510 2023-001
    Significant Deficiency Repeat
  • 974511 2023-001
    Significant Deficiency Repeat
  • 974512 2023-001
    Significant Deficiency Repeat
  • 974513 2023-001
    Significant Deficiency Repeat
  • 974514 2023-001
    Significant Deficiency Repeat
  • 974515 2023-001
    Significant Deficiency Repeat
  • 974516 2023-001
    Significant Deficiency Repeat
  • 974517 2023-001
    Significant Deficiency Repeat
  • 974518 2023-001
    Significant Deficiency Repeat
  • 974519 2023-001
    Significant Deficiency Repeat
  • 974520 2023-001
    Significant Deficiency Repeat
  • 974521 2023-001
    Significant Deficiency Repeat
  • 974522 2023-001
    Significant Deficiency Repeat
  • 974523 2023-001
    Significant Deficiency Repeat
  • 974524 2023-001
    Significant Deficiency Repeat
  • 974526 2023-001
    Significant Deficiency Repeat
  • 974527 2023-001
    Significant Deficiency Repeat
  • 974528 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $418,981
84.425 Covid-19 Education Stabilization Fund $183,876
84.027 Covid-19 Special Education_grants to States $126,174
84.010 Title I Grants to Local Educational Agencies $64,764
10.553 School Breakfast Program $51,268
84.027 Special Education_grants to States $27,905
84.173 Covid-19 Special Education_preschool Grants $12,076
84.173 Special Education_preschool Grants $11,867
84.424 Student Support and Academic Enrichment Program $10,274
84.048 Career and Technical Education -- Basic Grants to States $4,962
84.367 Supporting Effective Instruction State Grants $3,850