Finding 2022-001 Significant Deficiency in Internal Control over Compliance - Inadequate documentation of eligibility calculation. Title I Grants to Local Education Agencies Assistance Listing No. 84.010 Grant Period: Year Ended June 30, 2022 Criteria and Condition: Grantees are required to document that their schools meet the eligibility requirements for Title I support including the percentage of students from low-income families. The District does not have documentation supporting the calculations and associated percentages claimed. Context: As part of our audit procedures, we reviewed the targeting report submitted to the State and compared it to the Community Eligibility Provision (CEP) Identified Percentages report. The numbers did not match. Inquired with the client and noted that the grant manager who created the targeting figures was no longer employed by the District and they had no backup to support the figures. An alternative method to calculate the percentage of students from low-income families is to use the CEP poverty figures multiplied by 1.6. This also did not match the targeting information submitted to the State however all the percentages reported were less than the allowable 1.6 multiplier and therefore there are no questioned costs due to the control deficiency over compliance. Effect or Potential Effect: Without sufficient supporting documentation, the calculation of the poverty percentages for the targeting submission to the State could be incorrect. Incorrect poverty figures could result in the misappropriation of grant funds and unallowed expenditures. Cause: The District?s grant manager failed to maintain adequate records supporting the calculation of the poverty percentages. Recommendation: Management should strengthen the controls over the calculation of eligibility requirements and proper record keeping to ensure all necessary information is created, reviewed, and maintained per the grant requirements. Views of Responsible Official(s) and Planned Corrective Actions: Management agrees with the finding and has reviewed record keeping requirements with the new Grants Manager to ensure that appropriate supporting documentation is maintained per the grant agreement.
Finding 2022-001 Significant Deficiency in Internal Control over Compliance - Inadequate documentation of eligibility calculation. Title I Grants to Local Education Agencies Assistance Listing No. 84.010 Grant Period: Year Ended June 30, 2022 Criteria and Condition: Grantees are required to document that their schools meet the eligibility requirements for Title I support including the percentage of students from low-income families. The District does not have documentation supporting the calculations and associated percentages claimed. Context: As part of our audit procedures, we reviewed the targeting report submitted to the State and compared it to the Community Eligibility Provision (CEP) Identified Percentages report. The numbers did not match. Inquired with the client and noted that the grant manager who created the targeting figures was no longer employed by the District and they had no backup to support the figures. An alternative method to calculate the percentage of students from low-income families is to use the CEP poverty figures multiplied by 1.6. This also did not match the targeting information submitted to the State however all the percentages reported were less than the allowable 1.6 multiplier and therefore there are no questioned costs due to the control deficiency over compliance. Effect or Potential Effect: Without sufficient supporting documentation, the calculation of the poverty percentages for the targeting submission to the State could be incorrect. Incorrect poverty figures could result in the misappropriation of grant funds and unallowed expenditures. Cause: The District?s grant manager failed to maintain adequate records supporting the calculation of the poverty percentages. Recommendation: Management should strengthen the controls over the calculation of eligibility requirements and proper record keeping to ensure all necessary information is created, reviewed, and maintained per the grant requirements. Views of Responsible Official(s) and Planned Corrective Actions: Management agrees with the finding and has reviewed record keeping requirements with the new Grants Manager to ensure that appropriate supporting documentation is maintained per the grant agreement.
Finding 2022-001 Significant Deficiency in Internal Control over Compliance - Inadequate documentation of eligibility calculation. Title I Grants to Local Education Agencies Assistance Listing No. 84.010 Grant Period: Year Ended June 30, 2022 Criteria and Condition: Grantees are required to document that their schools meet the eligibility requirements for Title I support including the percentage of students from low-income families. The District does not have documentation supporting the calculations and associated percentages claimed. Context: As part of our audit procedures, we reviewed the targeting report submitted to the State and compared it to the Community Eligibility Provision (CEP) Identified Percentages report. The numbers did not match. Inquired with the client and noted that the grant manager who created the targeting figures was no longer employed by the District and they had no backup to support the figures. An alternative method to calculate the percentage of students from low-income families is to use the CEP poverty figures multiplied by 1.6. This also did not match the targeting information submitted to the State however all the percentages reported were less than the allowable 1.6 multiplier and therefore there are no questioned costs due to the control deficiency over compliance. Effect or Potential Effect: Without sufficient supporting documentation, the calculation of the poverty percentages for the targeting submission to the State could be incorrect. Incorrect poverty figures could result in the misappropriation of grant funds and unallowed expenditures. Cause: The District?s grant manager failed to maintain adequate records supporting the calculation of the poverty percentages. Recommendation: Management should strengthen the controls over the calculation of eligibility requirements and proper record keeping to ensure all necessary information is created, reviewed, and maintained per the grant requirements. Views of Responsible Official(s) and Planned Corrective Actions: Management agrees with the finding and has reviewed record keeping requirements with the new Grants Manager to ensure that appropriate supporting documentation is maintained per the grant agreement.
Finding 2022-001 Significant Deficiency in Internal Control over Compliance - Inadequate documentation of eligibility calculation. Title I Grants to Local Education Agencies Assistance Listing No. 84.010 Grant Period: Year Ended June 30, 2022 Criteria and Condition: Grantees are required to document that their schools meet the eligibility requirements for Title I support including the percentage of students from low-income families. The District does not have documentation supporting the calculations and associated percentages claimed. Context: As part of our audit procedures, we reviewed the targeting report submitted to the State and compared it to the Community Eligibility Provision (CEP) Identified Percentages report. The numbers did not match. Inquired with the client and noted that the grant manager who created the targeting figures was no longer employed by the District and they had no backup to support the figures. An alternative method to calculate the percentage of students from low-income families is to use the CEP poverty figures multiplied by 1.6. This also did not match the targeting information submitted to the State however all the percentages reported were less than the allowable 1.6 multiplier and therefore there are no questioned costs due to the control deficiency over compliance. Effect or Potential Effect: Without sufficient supporting documentation, the calculation of the poverty percentages for the targeting submission to the State could be incorrect. Incorrect poverty figures could result in the misappropriation of grant funds and unallowed expenditures. Cause: The District?s grant manager failed to maintain adequate records supporting the calculation of the poverty percentages. Recommendation: Management should strengthen the controls over the calculation of eligibility requirements and proper record keeping to ensure all necessary information is created, reviewed, and maintained per the grant requirements. Views of Responsible Official(s) and Planned Corrective Actions: Management agrees with the finding and has reviewed record keeping requirements with the new Grants Manager to ensure that appropriate supporting documentation is maintained per the grant agreement.
Finding 2022-001 Significant Deficiency in Internal Control over Compliance - Inadequate documentation of eligibility calculation. Title I Grants to Local Education Agencies Assistance Listing No. 84.010 Grant Period: Year Ended June 30, 2022 Criteria and Condition: Grantees are required to document that their schools meet the eligibility requirements for Title I support including the percentage of students from low-income families. The District does not have documentation supporting the calculations and associated percentages claimed. Context: As part of our audit procedures, we reviewed the targeting report submitted to the State and compared it to the Community Eligibility Provision (CEP) Identified Percentages report. The numbers did not match. Inquired with the client and noted that the grant manager who created the targeting figures was no longer employed by the District and they had no backup to support the figures. An alternative method to calculate the percentage of students from low-income families is to use the CEP poverty figures multiplied by 1.6. This also did not match the targeting information submitted to the State however all the percentages reported were less than the allowable 1.6 multiplier and therefore there are no questioned costs due to the control deficiency over compliance. Effect or Potential Effect: Without sufficient supporting documentation, the calculation of the poverty percentages for the targeting submission to the State could be incorrect. Incorrect poverty figures could result in the misappropriation of grant funds and unallowed expenditures. Cause: The District?s grant manager failed to maintain adequate records supporting the calculation of the poverty percentages. Recommendation: Management should strengthen the controls over the calculation of eligibility requirements and proper record keeping to ensure all necessary information is created, reviewed, and maintained per the grant requirements. Views of Responsible Official(s) and Planned Corrective Actions: Management agrees with the finding and has reviewed record keeping requirements with the new Grants Manager to ensure that appropriate supporting documentation is maintained per the grant agreement.
Finding 2022-001 Significant Deficiency in Internal Control over Compliance - Inadequate documentation of eligibility calculation. Title I Grants to Local Education Agencies Assistance Listing No. 84.010 Grant Period: Year Ended June 30, 2022 Criteria and Condition: Grantees are required to document that their schools meet the eligibility requirements for Title I support including the percentage of students from low-income families. The District does not have documentation supporting the calculations and associated percentages claimed. Context: As part of our audit procedures, we reviewed the targeting report submitted to the State and compared it to the Community Eligibility Provision (CEP) Identified Percentages report. The numbers did not match. Inquired with the client and noted that the grant manager who created the targeting figures was no longer employed by the District and they had no backup to support the figures. An alternative method to calculate the percentage of students from low-income families is to use the CEP poverty figures multiplied by 1.6. This also did not match the targeting information submitted to the State however all the percentages reported were less than the allowable 1.6 multiplier and therefore there are no questioned costs due to the control deficiency over compliance. Effect or Potential Effect: Without sufficient supporting documentation, the calculation of the poverty percentages for the targeting submission to the State could be incorrect. Incorrect poverty figures could result in the misappropriation of grant funds and unallowed expenditures. Cause: The District?s grant manager failed to maintain adequate records supporting the calculation of the poverty percentages. Recommendation: Management should strengthen the controls over the calculation of eligibility requirements and proper record keeping to ensure all necessary information is created, reviewed, and maintained per the grant requirements. Views of Responsible Official(s) and Planned Corrective Actions: Management agrees with the finding and has reviewed record keeping requirements with the new Grants Manager to ensure that appropriate supporting documentation is maintained per the grant agreement.
Finding 2022-001 Significant Deficiency in Internal Control over Compliance - Inadequate documentation of eligibility calculation. Title I Grants to Local Education Agencies Assistance Listing No. 84.010 Grant Period: Year Ended June 30, 2022 Criteria and Condition: Grantees are required to document that their schools meet the eligibility requirements for Title I support including the percentage of students from low-income families. The District does not have documentation supporting the calculations and associated percentages claimed. Context: As part of our audit procedures, we reviewed the targeting report submitted to the State and compared it to the Community Eligibility Provision (CEP) Identified Percentages report. The numbers did not match. Inquired with the client and noted that the grant manager who created the targeting figures was no longer employed by the District and they had no backup to support the figures. An alternative method to calculate the percentage of students from low-income families is to use the CEP poverty figures multiplied by 1.6. This also did not match the targeting information submitted to the State however all the percentages reported were less than the allowable 1.6 multiplier and therefore there are no questioned costs due to the control deficiency over compliance. Effect or Potential Effect: Without sufficient supporting documentation, the calculation of the poverty percentages for the targeting submission to the State could be incorrect. Incorrect poverty figures could result in the misappropriation of grant funds and unallowed expenditures. Cause: The District?s grant manager failed to maintain adequate records supporting the calculation of the poverty percentages. Recommendation: Management should strengthen the controls over the calculation of eligibility requirements and proper record keeping to ensure all necessary information is created, reviewed, and maintained per the grant requirements. Views of Responsible Official(s) and Planned Corrective Actions: Management agrees with the finding and has reviewed record keeping requirements with the new Grants Manager to ensure that appropriate supporting documentation is maintained per the grant agreement.
Finding 2022-001 Significant Deficiency in Internal Control over Compliance - Inadequate documentation of eligibility calculation. Title I Grants to Local Education Agencies Assistance Listing No. 84.010 Grant Period: Year Ended June 30, 2022 Criteria and Condition: Grantees are required to document that their schools meet the eligibility requirements for Title I support including the percentage of students from low-income families. The District does not have documentation supporting the calculations and associated percentages claimed. Context: As part of our audit procedures, we reviewed the targeting report submitted to the State and compared it to the Community Eligibility Provision (CEP) Identified Percentages report. The numbers did not match. Inquired with the client and noted that the grant manager who created the targeting figures was no longer employed by the District and they had no backup to support the figures. An alternative method to calculate the percentage of students from low-income families is to use the CEP poverty figures multiplied by 1.6. This also did not match the targeting information submitted to the State however all the percentages reported were less than the allowable 1.6 multiplier and therefore there are no questioned costs due to the control deficiency over compliance. Effect or Potential Effect: Without sufficient supporting documentation, the calculation of the poverty percentages for the targeting submission to the State could be incorrect. Incorrect poverty figures could result in the misappropriation of grant funds and unallowed expenditures. Cause: The District?s grant manager failed to maintain adequate records supporting the calculation of the poverty percentages. Recommendation: Management should strengthen the controls over the calculation of eligibility requirements and proper record keeping to ensure all necessary information is created, reviewed, and maintained per the grant requirements. Views of Responsible Official(s) and Planned Corrective Actions: Management agrees with the finding and has reviewed record keeping requirements with the new Grants Manager to ensure that appropriate supporting documentation is maintained per the grant agreement.