Finding 977343 (2023-001)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-06-14

AI Summary

  • Core Issue: Timecards were not properly approved before payroll payments, violating internal control requirements.
  • Impacted Requirements: Compliance with the Uniform Guidance (2 CFR Section 200.303) for federal awards.
  • Recommended Follow-Up: Strengthen policies and procedures to ensure proper authorization of expenditures.

Finding Text

Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child Nutrition Cluster, Assistance Listing #10.555 and #10.553, for 10/1/2022 through 9/30/2023. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Context: This is a condition identified per review of the Board’s compliance with specified requirements using a statistically valid sample. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to properly authorize transactions. Repeat of a Prior-Year Finding: No Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.

Categories

Allowable Costs / Cost Principles School Nutrition Programs Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 400898 2023-001
    Significant Deficiency
  • 400899 2023-001
    Significant Deficiency
  • 400900 2023-001
    Significant Deficiency
  • 400901 2023-001
    Significant Deficiency
  • 977340 2023-001
    Significant Deficiency
  • 977341 2023-001
    Significant Deficiency
  • 977342 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.34M
84.010 Title I Grants to Local Educational Agencies $586,646
10.553 School Breakfast Program $144,026
10.555 National School Lunch Program $99,140
84.367 Improving Teacher Quality State Grants $88,655
93.600 Head Start $58,210
84.027 Special Education_grants to States $52,693
84.424 Student Support and Academic Enrichment Program $42,538
84.048 Career and Technical Education -- Basic Grants to States $40,959
84.173 Special Education_preschool Grants $11,080
96.001 Social Security_disability Insurance $360