Common Audit Findings - Region One ESC...Common Audit Findings 2. Time and Effort - Lack of...
Transcript of Common Audit Findings - Region One ESC...Common Audit Findings 2. Time and Effort - Lack of...
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©2015, Region One Education Service Center
©2015, Region One Education Service Center
Common Audit Findings for Federal Awards
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©2015, Region One Education Service Center
©2015, Region One Education Service Center
Common Audit Findings
1. Internal Controls • Lack of Written Policies and Procedures • Reporting of Expenditures for Reimbursement • Use of Credit/Debit Cards • Travel • Employee Reimbursements • Inventory Controls • Time and Effort • Budgetary Controls • Purchasing
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©2015, Region One Education Service Center
©2015, Region One Education Service Center
Common Audit Findings
2. Time and Effort - Lack of Supporting Documentation - Not adequately maintained or after the fact - Periodic Certifications Prepared in advance not after the fact Not signed by the employee or supervisor - Personnel Activity Report (PAR) - Did not account for 100% of the time
compensated - Budgeted hours reported on PAR
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©2015, Region One Education Service Center
©2015, Region One Education Service Center
Common Audit Findings
2. Time and Effort continued…
- Not adequately maintained or Not after-the-fact
Substitute Time and Effort Reporting System
- Not approved by TEA
- The employee did not work on a set schedule
- Semi-annual certifications not signed by employee and supervisor
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©2015, Region One Education Service Center
©2015, Region One Education Service Center
Common Audit Findings
3. Lack of supporting Documentation
- Signed and dated job descriptions
- tutoring/extra duty pay
- Supplemental pay agreement time sheets
- Documentation demonstrating HQ status
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©2015, Region One Education Service Center
©2015, Region One Education Service Center
Common Audit Findings
3. Lack of supporting Documentation continued…
- Lack of payroll or salary authorization form with source(s) of funds approved for payments
- Payroll costs did not match time allocated
- Payroll costs charged toe the incorrect grant period
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©2015, Region One Education Service Center
©2015, Region One Education Service Center
Common Audit Findings
3. Lack of supporting Documentation continued…
- Amounts recorded in the payroll journals do not match with the payroll costs charged to the grant in the general ledger
- Payroll checks issued in midmonth every month prior to services being performed
- Expenditures claimed for reimbursement not recorded in financial records
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©2015, Region One Education Service Center
©2015, Region One Education Service Center
Common Audit Findings
4. Budgets/Amendments
- Positions not approved in the TEA approved program budget
- Encumbrances not recorded in the general ledger
- Incorrect fund codes used for reporting expenditures
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©2015, Region One Education Service Center
©2015, Region One Education Service Center
Common Audit Findings
4. Budgets/Amendments continued…
- Items requiring TEA approval purchased without approval (capital outlay items)
- Cost incurred from class object codes not approved in the program budget
- Budget amendments 25%
- Variance/threshold
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©2015, Region One Education Service Center
©2015, Region One Education Service Center
Common Audit Findings
5. Required Set Asides
- Amounts not appropriated/identified in financial records to match amounts reserved for specific activities such as Districtwide Parental Involvement or Districtwide Professional Development Activities as reported on Schedule PS-3101 of Consolidated Federal Grant Application
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©2015, Region One Education Service Center
©2015, Region One Education Service Center
Common Audit Findings
6. Lack of Source Documentation
- Third party documents such as an invoice/billing statement to support expenditure
- Lack of approval from authorized personnel
- Lack of purchase order
- Gift cards without additional support
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©2015, Region One Education Service Center
©2015, Region One Education Service Center
Common Audit Findings
6. Lack of Source Documentation continued
- Incomplete receipts/invoices
- Credit card statements without backup receipts
- Lack of valid contracts/agreements for professional/contracted services
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©2015, Region One Education Service Center
©2015, Region One Education Service Center
Common Audit Findings
7. Unallowable costs
- Necessary and Reasonable
- Not aligned with campus/district improvement plan
- Grant writing services
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©2015, Region One Education Service Center
©2015, Region One Education Service Center
Common Audit Findings
8. Allocable Costs
- Good/services at the end of the grant period (Stockpiling of supplies)
- Cost allocation plans for:
- Rent/utilities
- Maintenance and repair agreements
- Other shared costs
- Software used for multiple programs
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©2015, Region One Education Service Center
©2015, Region One Education Service Center
Common Audit Findings
9. Period of availability
- Pre award costs charged to the grant without TEA approval
- Annual subscriptions/software licenses-outside of the grant period
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©2015, Region One Education Service Center
©2015, Region One Education Service Center
Common Audit Findings
10. Shared Service Agreements
- Lack of shared service agreements with member districts
- Agreement not clear about roles and responsibilities of fiscal agent and member district
- Lack o oversight fiscal agent regarding expenditures of grant funds
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©2015, Region One Education Service Center
©2015, Region One Education Service Center
Common Audit Findings
11. Schoolwide program out of compliance
- Lack of documentation to demonstrate needs assessments
- School improvement plans missing key elements
- Methodology demonstrating the accounting for expenditures from schoolwide pool at each participating campus
- Demonstration of supplement not supplant requirements on schoolwide program