VERNON PARISH SCHOOL BOARDLocal Government

Reference # and title: 2022-001 Allowable Costs and Cost Principles CFDA#, Federal Award Title, Federal Agency, Federal Award # and Year, and the Name of Pass-Through Entity: This finding relates to the following programs: Child Nutrition Cluster ? National School Lunch Program, CFDA #10.555, and School Breakfast Program, CFDA #10.553, for the Federal Award Year 2022 received from Federal Agency: U.S. Department of Education, passed through Louisiana Department of Education. Special Education Cluster ? IDEA Part B 611, CFDA #84.027A and Preschool Grants, CFDA #84.173. Criteria or specific requirement: In accordance with 2 CFR Part 200, costs should be necessary and reasonable for the performance of the federal programs and adequately supported by proper documentation. Good controls over the disbursements require expenditures to be properly reviewed and approved. Condition found: Payroll Disbursements: A total of 54 payroll checks were selected for testing from these 2 clusters. The following items were noted: ? One disbursement from the Child Nutrition Cluster did not include supervisor approval. ? One disbursement from the Child Nutrition Cluster die not include the substitute cook on the timesheet. ? Three disbursements from the Special Education Cluster did not include supervisor approval. Vendor Disbursements: A sample of Child Nutrition Cluster vendor disbursements was selected for testing several attributes. The following items were noted: ? Two invoices for one vendor were mistakenly paid to another vendor. ? Sales tax was paid on one invoice. ? On three invoices the invoice amount was more than the receiving report amount and the invoice amount was paid. Context: Payroll Disbursements: Twenty payroll disbursements for Child Nutrition were tested and two exceptions were noted. Thirty-four payroll disbursements for Special Education were tested and three exceptions were noted. Vendor Disbursements: Twenty vendor disbursements for Child Nutrition were tested and five exceptions were noted. Calculation of questioned costs for Child Nutrition Cluster: The known questioned costs was $999.43. The total population tested for the vendor disbursements for Child Nutrition was $59,477.31. The error rate was 1.68%. Total expenditures for the Child Nutrition program was $5,848,761. Using the error rate the projected questioned costs was $98,279.95. Possible asserted effect (cause and effect): Cause: Payroll Disbursements: The procedure is that the principal at each school should document approval of time by signing off on each day?s time. Some principals are not following this procedure. Vendor Disbursements: The persons receiving items at the schools are not noting on the purchase order if items are not received or if items are received that are not included on the purchase order.Effect: Payroll Disbursements: Time documentation for exceptions noted above does not include supervisor approval. Vendor Disbursements: Receiving report and invoice amounts do not agree in some instances with no explanation of the difference. Recommendations to prevent future occurrences: Payroll Disbursements: Principals should review procedures for documentation of time and procedures should be followed. Vendor Disbursements: Persons receiving items at the schools should note on the purchase order items that are not received or additional items that should be included on the purchase order. Origination date and prior year reference (if applicable): This finding originated fiscal year ended June 30, 2022 for the Child Nutrition Cluster and Special Education Cluster. Views of responsible officials: Personnel will be instructed on proper documentation for payroll and vendor disbursements.

Reference # and title: 2021-002 Controls over Title I Targeting (Eligibility) CFDA#, Federal Award Title, Federal Agency, Federal Award # and Year, and the name of Pass-Through Entity: This finding relates to the Title I Grant Program CFDA#84.010A for the Federal Award Year 2021, received from Federal Agency: U.S. Department of Education, passed through Louisiana Department of Education. Criteria or specific requirement: School Board management determines which schools are eligible to participate in Title I by calculating the percentage of children from low income families compared to the enrollment of the school. Management selects a poverty measure from several options to calculate the number of low income students. The School Board uses the number of students on free and reduced meals as the poverty measure. The poverty measure must be used consistently across the district to rank all school attendance areas according to their percentage of poverty. Condition found: Title I management completes and submits the Title I Targeting online to the Louisiana Department of Education (LDOE). The LDOE pre-populates the enrollment and number of low income students in the Title I Targeting and these numbers can be changed by the School Board employees. To test the eligibility requirement the public enrollment and number of low income students was tested on the Title I Targeting. Management could not readily provide the documentation for these numbers. Several reports were generated from the School Board?s system to document the enrollment and number of low-income. Eventually a report was provided that documented these numbers except for one school. From review of other information it appears this school was eligible for Title I services. Context: The Title I Targeting is completed once a year and all schools on the annual report were tested. Possible asserted effect (cause and effect): Cause: Documentation for the numbers used for enrollment and low income students was not retained. Effect: Internal control over review of the Title I Targeting report is not designed to document the accuracy of the enrollment and low income students numbers used in completing the report. Recommendations to prevent future occurrences: The Title I Targeting report should be reviewed by someone other than the preparer and documentation retained to substantiate the enrollment and low income student information. Views of responsible officials: All documentation used for the Title I Targeting report will be reviewed and retained by the Title I Director and the accuracy of the numbers will also be reviewed by the Director of Finance.

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