Audit 317381

Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2021-005. Views of Responsible Officials See corrective action plan.

Allowable Costs/Cost Principles Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Criteria The District must document employee time and effort spent in the Title I program, if under 100% time spent. Furthermore, a system of internal controls would have an entity file all approved wags in the employee personal file. Condition District was missing documentation to support time and effort of faculty members who had wages less than 100% being charged to the Title I program. Also, we noted during testing that 7 employees of the 13 hourly employees tested had wages charged higher than the what the board approved and 1 employee of the 13 hourly employees tested did not have a Letter of Assurance on file. Wages not approved in our testing totaled $1,750. Questioned Costs None Context The District had recorded partial or entire salaries of 132 employees to the program. Of this listing of employees, we tested 14. Effect Expenditures improperly or inaccurately being charged to the program. Cause Management oversight. Recommendation We recommend the District require all faculty in the Title I program complete time and effort reports. We also recommend that the District has the board approve all employee wages and file them in each employee personal file. Repeat Finding This is a repeat finding of 2021-004. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2021-005. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2021-005. Views of Responsible Officials See corrective action plan.

Allowable Costs/Cost Principles Federal Program Information Funding Agency: U.S. Department of Education Title: Education Stabilization Fund AL Number: 84.425 Criteria A system of good internal controls would have an entity to file all approved wages in the employee personal file and approve all transactions. Condition Supporting documentation for approved staff wages was missing for 11 employees out of the 40 transactions tested. We also noted 1 non-payroll transaction that did not have the proper approval. Questioned Costs Undeterminable Context In a population over 250, 40 transactions were selected for testing. Of the 40 transactions selected, 26 transactions were non-payroll and 14 transactions were payroll. Out of the 26 non-payroll transactions, 1 did not have the proper approval. Also, out of 14 payroll transactions, 11 were missing documentation to support approval of the wage rate. . Effect Employees may not be compensated the correct amount. There is also an increased risk of unallowable non-payroll transactions being charged to the program. Cause Management oversight. Recommendation We recommend the District put a copy of the approved wages in each personal file so they have a record of what each employee will be paid. Also, the district should put procedures in place to ensure all transactions are properly approved. Repeat Finding This is a repeat finding of 2021-007. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2021-005. Views of Responsible Officials See corrective action plan.

Allowable Costs/Cost Principles Federal Program Information Funding Agency: U.S. Department of Education Title: Education Stabilization Fund AL Number: 84.425 Criteria A system of good internal controls would have an entity to file all approved wages in the employee personal file and approve all transactions. Condition Supporting documentation for approved staff wages was missing for 11 employees out of the 40 transactions tested. We also noted 1 non-payroll transaction that did not have the proper approval. Questioned Costs Undeterminable Context In a population over 250, 40 transactions were selected for testing. Of the 40 transactions selected, 26 transactions were non-payroll and 14 transactions were payroll. Out of the 26 non-payroll transactions, 1 did not have the proper approval. Also, out of 14 payroll transactions, 11 were missing documentation to support approval of the wage rate. . Effect Employees may not be compensated the correct amount. There is also an increased risk of unallowable non-payroll transactions being charged to the program. Cause Management oversight. Recommendation We recommend the District put a copy of the approved wages in each personal file so they have a record of what each employee will be paid. Also, the district should put procedures in place to ensure all transactions are properly approved. Repeat Finding This is a repeat finding of 2021-007. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2021-005. Views of Responsible Officials See corrective action plan.

Allowable Costs/Cost Principles Federal Program Information Funding Agency: U.S. Department of Education Title: Education Stabilization Fund AL Number: 84.425 Criteria A system of good internal controls would have an entity to file all approved wages in the employee personal file and approve all transactions. Condition Supporting documentation for approved staff wages was missing for 11 employees out of the 40 transactions tested. We also noted 1 non-payroll transaction that did not have the proper approval. Questioned Costs Undeterminable Context In a population over 250, 40 transactions were selected for testing. Of the 40 transactions selected, 26 transactions were non-payroll and 14 transactions were payroll. Out of the 26 non-payroll transactions, 1 did not have the proper approval. Also, out of 14 payroll transactions, 11 were missing documentation to support approval of the wage rate. . Effect Employees may not be compensated the correct amount. There is also an increased risk of unallowable non-payroll transactions being charged to the program. Cause Management oversight. Recommendation We recommend the District put a copy of the approved wages in each personal file so they have a record of what each employee will be paid. Also, the district should put procedures in place to ensure all transactions are properly approved. Repeat Finding This is a repeat finding of 2021-007. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria Entities are only allowed to be reimbursed for the first meal served to students. Furthermore, a system of strong internal controls requires entities to ensure reports being submitted for reimbursement agree with supporting documentation. Condition The District was not able to provide proper supporting documentation and reported inaccurate meal counts for reimbursement reporting. Supporting documentation missing combined with inaccurate meal counts total $21,191. Questioned Costs Projected questioned costs $46,053. Context We tested 4 months of monthly reimbursement reports at the District’s 2 food sites. The District could not provide the required supporting documentation used to complete the reimbursement report for the breakfasts served in January and March 2022 at the elementary food site. This resulted in no support for the reimbursement of 6,143 breakfasts served. We also noted variances at the elementary site with lunches being under reported by 10 in November, 3 in December, 33 in January, and 26 in March. We noted the high school food site over reported 5 lunches in January and under reported 147 breakfasts in March. . Effect Inaccurate reimbursements for meals provided resulting in inaccurate revenues received. Cause Management oversight. Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved before being submitted. Repeat Finding This is a repeat finding of 2021-006. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria Entities are only allowed to be reimbursed for the first meal served to students. Furthermore, a system of strong internal controls requires entities to ensure reports being submitted for reimbursement agree with supporting documentation. Condition The District was not able to provide proper supporting documentation and reported inaccurate meal counts for reimbursement reporting. Supporting documentation missing combined with inaccurate meal counts total $21,191. Questioned Costs Projected questioned costs $46,053. Context We tested 4 months of monthly reimbursement reports at the District’s 2 food sites. The District could not provide the required supporting documentation used to complete the reimbursement report for the breakfasts served in January and March 2022 at the elementary food site. This resulted in no support for the reimbursement of 6,143 breakfasts served. We also noted variances at the elementary site with lunches being under reported by 10 in November, 3 in December, 33 in January, and 26 in March. We noted the high school food site over reported 5 lunches in January and under reported 147 breakfasts in March. . Effect Inaccurate reimbursements for meals provided resulting in inaccurate revenues received. Cause Management oversight. Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved before being submitted. Repeat Finding This is a repeat finding of 2021-006. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria Entities are only allowed to be reimbursed for the first meal served to students. Furthermore, a system of strong internal controls requires entities to ensure reports being submitted for reimbursement agree with supporting documentation. Condition The District was not able to provide proper supporting documentation and reported inaccurate meal counts for reimbursement reporting. Supporting documentation missing combined with inaccurate meal counts total $21,191. Questioned Costs Projected questioned costs $46,053. Context We tested 4 months of monthly reimbursement reports at the District’s 2 food sites. The District could not provide the required supporting documentation used to complete the reimbursement report for the breakfasts served in January and March 2022 at the elementary food site. This resulted in no support for the reimbursement of 6,143 breakfasts served. We also noted variances at the elementary site with lunches being under reported by 10 in November, 3 in December, 33 in January, and 26 in March. We noted the high school food site over reported 5 lunches in January and under reported 147 breakfasts in March. . Effect Inaccurate reimbursements for meals provided resulting in inaccurate revenues received. Cause Management oversight. Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved before being submitted. Repeat Finding This is a repeat finding of 2021-006. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria Entities are only allowed to be reimbursed for the first meal served to students. Furthermore, a system of strong internal controls requires entities to ensure reports being submitted for reimbursement agree with supporting documentation. Condition The District was not able to provide proper supporting documentation and reported inaccurate meal counts for reimbursement reporting. Supporting documentation missing combined with inaccurate meal counts total $21,191. Questioned Costs Projected questioned costs $46,053. Context We tested 4 months of monthly reimbursement reports at the District’s 2 food sites. The District could not provide the required supporting documentation used to complete the reimbursement report for the breakfasts served in January and March 2022 at the elementary food site. This resulted in no support for the reimbursement of 6,143 breakfasts served. We also noted variances at the elementary site with lunches being under reported by 10 in November, 3 in December, 33 in January, and 26 in March. We noted the high school food site over reported 5 lunches in January and under reported 147 breakfasts in March. . Effect Inaccurate reimbursements for meals provided resulting in inaccurate revenues received. Cause Management oversight. Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved before being submitted. Repeat Finding This is a repeat finding of 2021-006. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria Entities are only allowed to be reimbursed for the first meal served to students. Furthermore, a system of strong internal controls requires entities to ensure reports being submitted for reimbursement agree with supporting documentation. Condition The District was not able to provide proper supporting documentation and reported inaccurate meal counts for reimbursement reporting. Supporting documentation missing combined with inaccurate meal counts total $21,191. Questioned Costs Projected questioned costs $46,053. Context We tested 4 months of monthly reimbursement reports at the District’s 2 food sites. The District could not provide the required supporting documentation used to complete the reimbursement report for the breakfasts served in January and March 2022 at the elementary food site. This resulted in no support for the reimbursement of 6,143 breakfasts served. We also noted variances at the elementary site with lunches being under reported by 10 in November, 3 in December, 33 in January, and 26 in March. We noted the high school food site over reported 5 lunches in January and under reported 147 breakfasts in March. . Effect Inaccurate reimbursements for meals provided resulting in inaccurate revenues received. Cause Management oversight. Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved before being submitted. Repeat Finding This is a repeat finding of 2021-006. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2021-005. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2021-005. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2021-005. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2021-005. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2021-005. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2021-005. Views of Responsible Officials See corrective action plan.

Allowable Costs/Cost Principles Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Criteria The District must document employee time and effort spent in the Title I program, if under 100% time spent. Furthermore, a system of internal controls would have an entity file all approved wags in the employee personal file. Condition District was missing documentation to support time and effort of faculty members who had wages less than 100% being charged to the Title I program. Also, we noted during testing that 7 employees of the 13 hourly employees tested had wages charged higher than the what the board approved and 1 employee of the 13 hourly employees tested did not have a Letter of Assurance on file. Wages not approved in our testing totaled $1,750. Questioned Costs None Context The District had recorded partial or entire salaries of 132 employees to the program. Of this listing of employees, we tested 14. Effect Expenditures improperly or inaccurately being charged to the program. Cause Management oversight. Recommendation We recommend the District require all faculty in the Title I program complete time and effort reports. We also recommend that the District has the board approve all employee wages and file them in each employee personal file. Repeat Finding This is a repeat finding of 2021-004. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2021-005. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2021-005. Views of Responsible Officials See corrective action plan.

Allowable Costs/Cost Principles Federal Program Information Funding Agency: U.S. Department of Education Title: Education Stabilization Fund AL Number: 84.425 Criteria A system of good internal controls would have an entity to file all approved wages in the employee personal file and approve all transactions. Condition Supporting documentation for approved staff wages was missing for 11 employees out of the 40 transactions tested. We also noted 1 non-payroll transaction that did not have the proper approval. Questioned Costs Undeterminable Context In a population over 250, 40 transactions were selected for testing. Of the 40 transactions selected, 26 transactions were non-payroll and 14 transactions were payroll. Out of the 26 non-payroll transactions, 1 did not have the proper approval. Also, out of 14 payroll transactions, 11 were missing documentation to support approval of the wage rate. . Effect Employees may not be compensated the correct amount. There is also an increased risk of unallowable non-payroll transactions being charged to the program. Cause Management oversight. Recommendation We recommend the District put a copy of the approved wages in each personal file so they have a record of what each employee will be paid. Also, the district should put procedures in place to ensure all transactions are properly approved. Repeat Finding This is a repeat finding of 2021-007. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2021-005. Views of Responsible Officials See corrective action plan.

Allowable Costs/Cost Principles Federal Program Information Funding Agency: U.S. Department of Education Title: Education Stabilization Fund AL Number: 84.425 Criteria A system of good internal controls would have an entity to file all approved wages in the employee personal file and approve all transactions. Condition Supporting documentation for approved staff wages was missing for 11 employees out of the 40 transactions tested. We also noted 1 non-payroll transaction that did not have the proper approval. Questioned Costs Undeterminable Context In a population over 250, 40 transactions were selected for testing. Of the 40 transactions selected, 26 transactions were non-payroll and 14 transactions were payroll. Out of the 26 non-payroll transactions, 1 did not have the proper approval. Also, out of 14 payroll transactions, 11 were missing documentation to support approval of the wage rate. . Effect Employees may not be compensated the correct amount. There is also an increased risk of unallowable non-payroll transactions being charged to the program. Cause Management oversight. Recommendation We recommend the District put a copy of the approved wages in each personal file so they have a record of what each employee will be paid. Also, the district should put procedures in place to ensure all transactions are properly approved. Repeat Finding This is a repeat finding of 2021-007. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2021-005. Views of Responsible Officials See corrective action plan.

Allowable Costs/Cost Principles Federal Program Information Funding Agency: U.S. Department of Education Title: Education Stabilization Fund AL Number: 84.425 Criteria A system of good internal controls would have an entity to file all approved wages in the employee personal file and approve all transactions. Condition Supporting documentation for approved staff wages was missing for 11 employees out of the 40 transactions tested. We also noted 1 non-payroll transaction that did not have the proper approval. Questioned Costs Undeterminable Context In a population over 250, 40 transactions were selected for testing. Of the 40 transactions selected, 26 transactions were non-payroll and 14 transactions were payroll. Out of the 26 non-payroll transactions, 1 did not have the proper approval. Also, out of 14 payroll transactions, 11 were missing documentation to support approval of the wage rate. . Effect Employees may not be compensated the correct amount. There is also an increased risk of unallowable non-payroll transactions being charged to the program. Cause Management oversight. Recommendation We recommend the District put a copy of the approved wages in each personal file so they have a record of what each employee will be paid. Also, the district should put procedures in place to ensure all transactions are properly approved. Repeat Finding This is a repeat finding of 2021-007. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria Entities are only allowed to be reimbursed for the first meal served to students. Furthermore, a system of strong internal controls requires entities to ensure reports being submitted for reimbursement agree with supporting documentation. Condition The District was not able to provide proper supporting documentation and reported inaccurate meal counts for reimbursement reporting. Supporting documentation missing combined with inaccurate meal counts total $21,191. Questioned Costs Projected questioned costs $46,053. Context We tested 4 months of monthly reimbursement reports at the District’s 2 food sites. The District could not provide the required supporting documentation used to complete the reimbursement report for the breakfasts served in January and March 2022 at the elementary food site. This resulted in no support for the reimbursement of 6,143 breakfasts served. We also noted variances at the elementary site with lunches being under reported by 10 in November, 3 in December, 33 in January, and 26 in March. We noted the high school food site over reported 5 lunches in January and under reported 147 breakfasts in March. . Effect Inaccurate reimbursements for meals provided resulting in inaccurate revenues received. Cause Management oversight. Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved before being submitted. Repeat Finding This is a repeat finding of 2021-006. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria Entities are only allowed to be reimbursed for the first meal served to students. Furthermore, a system of strong internal controls requires entities to ensure reports being submitted for reimbursement agree with supporting documentation. Condition The District was not able to provide proper supporting documentation and reported inaccurate meal counts for reimbursement reporting. Supporting documentation missing combined with inaccurate meal counts total $21,191. Questioned Costs Projected questioned costs $46,053. Context We tested 4 months of monthly reimbursement reports at the District’s 2 food sites. The District could not provide the required supporting documentation used to complete the reimbursement report for the breakfasts served in January and March 2022 at the elementary food site. This resulted in no support for the reimbursement of 6,143 breakfasts served. We also noted variances at the elementary site with lunches being under reported by 10 in November, 3 in December, 33 in January, and 26 in March. We noted the high school food site over reported 5 lunches in January and under reported 147 breakfasts in March. . Effect Inaccurate reimbursements for meals provided resulting in inaccurate revenues received. Cause Management oversight. Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved before being submitted. Repeat Finding This is a repeat finding of 2021-006. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria Entities are only allowed to be reimbursed for the first meal served to students. Furthermore, a system of strong internal controls requires entities to ensure reports being submitted for reimbursement agree with supporting documentation. Condition The District was not able to provide proper supporting documentation and reported inaccurate meal counts for reimbursement reporting. Supporting documentation missing combined with inaccurate meal counts total $21,191. Questioned Costs Projected questioned costs $46,053. Context We tested 4 months of monthly reimbursement reports at the District’s 2 food sites. The District could not provide the required supporting documentation used to complete the reimbursement report for the breakfasts served in January and March 2022 at the elementary food site. This resulted in no support for the reimbursement of 6,143 breakfasts served. We also noted variances at the elementary site with lunches being under reported by 10 in November, 3 in December, 33 in January, and 26 in March. We noted the high school food site over reported 5 lunches in January and under reported 147 breakfasts in March. . Effect Inaccurate reimbursements for meals provided resulting in inaccurate revenues received. Cause Management oversight. Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved before being submitted. Repeat Finding This is a repeat finding of 2021-006. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria Entities are only allowed to be reimbursed for the first meal served to students. Furthermore, a system of strong internal controls requires entities to ensure reports being submitted for reimbursement agree with supporting documentation. Condition The District was not able to provide proper supporting documentation and reported inaccurate meal counts for reimbursement reporting. Supporting documentation missing combined with inaccurate meal counts total $21,191. Questioned Costs Projected questioned costs $46,053. Context We tested 4 months of monthly reimbursement reports at the District’s 2 food sites. The District could not provide the required supporting documentation used to complete the reimbursement report for the breakfasts served in January and March 2022 at the elementary food site. This resulted in no support for the reimbursement of 6,143 breakfasts served. We also noted variances at the elementary site with lunches being under reported by 10 in November, 3 in December, 33 in January, and 26 in March. We noted the high school food site over reported 5 lunches in January and under reported 147 breakfasts in March. . Effect Inaccurate reimbursements for meals provided resulting in inaccurate revenues received. Cause Management oversight. Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved before being submitted. Repeat Finding This is a repeat finding of 2021-006. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria Entities are only allowed to be reimbursed for the first meal served to students. Furthermore, a system of strong internal controls requires entities to ensure reports being submitted for reimbursement agree with supporting documentation. Condition The District was not able to provide proper supporting documentation and reported inaccurate meal counts for reimbursement reporting. Supporting documentation missing combined with inaccurate meal counts total $21,191. Questioned Costs Projected questioned costs $46,053. Context We tested 4 months of monthly reimbursement reports at the District’s 2 food sites. The District could not provide the required supporting documentation used to complete the reimbursement report for the breakfasts served in January and March 2022 at the elementary food site. This resulted in no support for the reimbursement of 6,143 breakfasts served. We also noted variances at the elementary site with lunches being under reported by 10 in November, 3 in December, 33 in January, and 26 in March. We noted the high school food site over reported 5 lunches in January and under reported 147 breakfasts in March. . Effect Inaccurate reimbursements for meals provided resulting in inaccurate revenues received. Cause Management oversight. Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved before being submitted. Repeat Finding This is a repeat finding of 2021-006. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2021-005. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2021-005. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2021-005. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2021-005. Views of Responsible Officials See corrective action plan.

Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2021-005. Views of Responsible Officials See corrective action plan.