Barbour County Board of EducationLocal Government

Expenditure Approval 2022-005 GENERAL INFORMATION: The Barbour County Board of Education (the Board) received federal funding through the West Virginia Department of Education for various programs to educate students within the County. Compliance Requirements: Activities Allowed or Unallowed Allowable Costs/Cost Principles Grant Title: Child Nutrition Cluster National School Lunch Program, Summer Food Service Program for Children, and Fresh Fruit and Vegetable Program Federal Award Number and Year or Pass-Through AL #: 10.555, 10.559, 10.582 Entity Identifying Number: 88 Federal Agency: U.S. Department of Agriculture Pass -through agency: WV Department of Education/WV Department of Agriculture Grant Title: COVID-19 Title I Grants to Local Educational Agencies Federal Award Number and Year or Pass-Through AL #: 84.010A Entity Identifying Number: 41 Federal Agency: U.S. Department of Education Pass -through agency: WV Department of Education Grant Title: Special Education Cluster Special Education-Grants to States and Special Education-Preschool Grants Federal Award Number and Year or Pass-Through AL #: 84.027, 84.027A, 84.027X, 84.173, 84.173A, 84.173X Entity Identifying Number: 43 Federal Agency: U.S. Department of Education Pass -through agency: WV Department of Education CONDITION: We determined during our audit that the purchasing procedures were not adequate and the expenditures of federal funds were not signed as approved prior to payment. CONTEXT: Child Nutrition Cluster: Of the sixty expenditures sampled for this particular award, five expenditures contained no evidence of approval of the invoices by the federal program director. One expenditure had an invoice that was dated before the purchase order. Title I Grants to Local Educational Agencies: Of the sixty expenditures sampled for this particular award, four expenditures contained no evidence of approval of the invoices by the federal program director. One expenditure had insufficient supporting documentation. Special Education Cluster: Of the sixty expenditures sampled for this particular award, eleven expenditures contained no evidence of approval of the invoices by the federal program director. QUESTIONED COSTS: Unknown CRITERIA: Adequate internal controls require that expenditures be properly authorized prior to payment. CAUSE: Adequate internal controls were not in place at the Barbour County Board of Education to ensure that federal expenditures were properly authorized by the federal program director prior to payment. EFFECT: The Board has increased the risk of incurring expenditures for goods that were not properly ordered or for goods that were received in a manner not consistent with the order for those goods related to the federal program. The Board has also increased the risk that expenditures may exceed the budget for a given line item for the federal program. In addition, these weaknesses increase the risk of errors and the possibility of fraud. REPEAT FINDING: Yes Prior Year Audit Finding # 2021-005 RECOMMENDATION: The officials of the Barbour County Board of Education should review the existing procedures and controls over federal award expenditures to determine that these controls are implemented, and working effectively to ensure that expenditures are properly authorized prior to payment. The Board officials should consider additional training, internal reviews, cross-training of employees, and other measures as deemed appropriate to ensure existing controls are implemented. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: The Board has developed procedures to ensure that all federal grant invoices are approved by the appropriate director with signature and date before payment.

Expenditure Approval 021-005 GENERAL INFORMATION: The Barbour County Board of Education (the Board) received federal funding through the West Virginia Department of Education for various programs to educate students within the County. Compliance Requirements: Activities Allowed or Unallowed Allowable Costs/Cost Principles Grant Title: Child Nutrition Cluster National School Lunch Program, and COVID-19-Summer Food Service Program for Children Federal Award Number and Year or Pass-Through Entity Identifying Number: 88 CFDA #: 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Pass -through agency: WV Department of Education/WV Department of Agriculture Grant Title: Federal Award Number and Year or Pass-Through Entity Identifying Number: 41 CFDA #:84.010A Federal Agency: U.S. Department of Education Pass -through agency: WV Department of Education Grant Title: Special Education-Grants to States and Special Education - Preschool Grants Federal Award Number and Year or Pass-Through Entity Identifying Number: 43 CFDA #: 84.027A, 84.173A Federal Agency: U.S. Department of Education Pass -through agency: WV Department of Education CONDITION: We determined during our audit that the purchasing procedures were not adequate and the expenditures of federal funds were not signed as approved prior to payment. CONTEXT: Child Nutrition Cluster: Of the sixty expenditures sampled for this particular award, two expenditures contained no evidence of approval of the invoices by the federal program director. Eight expenditures had invoices that exceeded the purchase order amount. Title I Grants to Local Educational Agencies: Of the sixty expenditures sampled for this particular award, eight expenditures contained no evidence of approval of the invoices by the federal program director. Special Education Cluster: Of the sixty expenditures sampled for this particular award, one expenditure contained no evidence of approval of the invoices by the federal program director. One expenditure had invoices that were dated before the purchase order. QUESTIONED COSTS: Unknown CRITERIA: Adequate internal controls require that expenditures be properly authorized prior to payment. CAUSE: Adequate internal controls were not in place at the Barbour County Board of Education to ensure that federal expenditures were properly authorized by the federal program director prior to payment. EFFECT: The Board has increased the risk of incurring expenditures for goods that were not properly ordered or for goods that were received in a manner not consistent with the order for those goods related to the federal program. The Board has also increased the risk that expenditures may exceed the budget for a given line item for the federal program. In addition, these weaknesses increase the risk of errors and the possibility of fraud. REPEAT FINDING: Yes Prior Year Audit Finding # 2020-001 RECOMMENDATION: The officials of the Barbour County Board of Education should review the existing procedures and controls over federal award expenditures to determine that these controls are implemented, and working effectively to ensure that expenditures are properly authorized prior to payment. The Board officials should consider additional training, internal reviews, cross-training of employees, and other measures as deemed appropriate to ensure existing controls are implemented. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: Refer to the Board's Corrective Action Plan.

Expenditure Approval 2020-001 GENERAL INFORMATION: The Barbour County Board of Education (the Board) received federal funding through the West Virginia Department of Education for various programs to educate students within the County. Grant Title: Child Nutrition Cluster National School Lunch Program, Summer Food Service Program for Children, and COVID-19-Summer Food Service Program for Children Federal Award Number and Year or Pass-Through CFDA #: 10.555, 10.559 Entity Identifying Number: 88 Federal Agency: Pass -through agency: U.S. Department of Agriculture WV Department of Education/WV Department of Agriculture Grant Title: Title I Grants to Local Educational Agencies Federal Award Number and Year or Pass-Through CFDA #: 84.010 Entity Identifying Number: 41 Federal Agency: Pass -through agency: U.S. Department of Education WV Department of Education Grant Title: Special Education Cluster Special Education-Grants to States and Special Education-Preschool Grants Federal Award Number and Year or Pass-Through CFDA #: 84.027, 84.173 Entity Identifying Number: 43 Federal Agency: Pass -through agency: U.S. Department of Education WV Department of Education CONDITION: We determined during our audit that the purchasing procedures were not adequate and the expenditures of federal funds were not signed as approved prior to payment. CONTEXT: Child Nutrition Cluster: Of the sixty expenditures sampled for this particular award, four expenditures contained no evidence of approval of the invoices by the federal program director. Title I Grants to Local Educational Agencies: Of the sixty expenditures sampled for this particular award, fifteen expenditures contained no evidence of approval of the invoices by the federal program director. Three expenditures had an invoice that was dated after the purchase order. Special Education Cluster: Of the sixty expenditures sampled for this particular award, three expenditures contained no evidence of approval of the invoices by the federal program director. One expenditure had invoices that were dated after the purchase order. QUESTIONED COSTS: Unknown CRITERIA: Adequate internal controls require that expenditures be properly authorized prior to payment. CAUSE: Adequate internal controls were not in place at the Barbour County Board of Education to ensure that federal expenditures were properly authorized by the federal program director prior to payment. EFFECT: The Board has increased the risk of incurring expenditures for goods that were not properly ordered or for goods that were received in a manner not consistent with the order for those goods related to the federal program. The Board has also increased the risk that expenditures may exceed the budget for a given line item for the federal program. In addition, these weaknesses increase the risk of errors and the possibility of fraud. REPEAT FINDING: Yes Prior Year Audit Finding # 2019-002 RECOMMENDATION: The officials of the Barbour County Board of Education should review the existing procedures and controls over federal award expenditures to determine that these controls are implemented, and working effectively to ensure that expenditures are properly authorized prior to payment. The Board officials should consider additional training, internal reviews, cross-training of employees, and other measures as deemed appropriate to ensure existing controls are implemented. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: Refer to the Board's Corrective Action Plan.

Expenditure Approval 2019-002 GENERAL INFORMATION: The Barbour County Board of Education (the Board) received federal funding through the West Virginia Department of Education for various programs to educate students within the County. Grant Title: Child Nutrition Cluster Federal Award Number and Year or Pass-Through CFDA #: 10.555, 10.559 Entity Identifying Number: 88 Federal Agency: U.S. Department of Agriculture Pass -through agency: WV Department of Education/ WV Department of Agriculture Grant Title: Title I Grants to Local Educational Agencies Federal Award Number and Year or Pass-Through CFDA #: 84.010 Entity Identifying Number: 41 Federal Agency: U.S. Department of Education Pass -through agency: WV Department of Education Grant Title: Special Education Cluster Federal Award Number and Year or Pass-Through CFDA #: 84.027, 84.173 Entity Identifying Number: 43 Federal Agency: U.S. Department of Education Pass -through agency: WV Department of Education CONDITION: We determined during our audit that the purchasing procedures were not adequate and the expenditures of federal funds were not signed as approved prior to payment. CONTEXT: "Child Nutrition Cluster: Of the sixty expenditures sampled for this particular award, fourteen expenditures contained no evidence of approval of the invoices by the federal program director. One expenditure had an invoice that was dated after the purchase order." "Title I Grants to Local Educational Agencies: Of the sixty expenditures sampled for this particular award, thirty-eight expenditures contained no evidence of approval of the invoices by the federal program director. One expenditure had an invoice that was dated after the purchase order. One expenditure did not have a purchase order prepared." "Special Education Cluster: Of the sixty expenditures sampled for this particular award, four expenditures contained no evidence of approval of the invoices by the federal program director. Two expenditures had invoices that were dated after the purchase order." CRITERIA: Adequate internal controls require that expenditures be properly authorized prior to payment. CAUSE: Adequate internal controls were not in place at the Barbour County Board of Education to ensure that federal expenditures were properly authorized by the federal program director prior to payment. EFFECT: The Board has increased the risk of incurring expenditures for goods that were not properly ordered or for goods that were received in a manner not consistent with the order for those goods related to the federal program. The Board has also increased the risk that expenditures may exceed the budget for a given line item for the federal program. In addition, these weaknesses increase the risk of unintentional or intentional errors and the possibility of fraud. REPEAT FINDING?: Yes Prior Year Audit Finding # 2018-002 RECOMMENDATION: The officials of the Barbour County Board of Education should review the existing procedures and controls over federal award expenditures to determine that these controls are implemented, and working effectively to ensure that expenditures are properly authorized prior to payment. The Board officials should consider additional training, internal reviews, cross-training of employees, and other measures as deemed appropriate to ensure existing controls are implemented. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: Refer to the Board's Corrective Action Plan.

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