Audit 362459

SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 Impact Aid Parent Pupil Surveys CFDA No: 84.041 Program Name: Impact Aid Award Number: N/A Federal Agency: U.S. Department of Education Pass-Through Grantor: N/A Compliance Requirement: L. Reporting Questioned Costs: N/A Summary of Finding: Material weakness in internal control over major programs Repeat Finding? No Condition The District reported 164 students within the Impact Aid application for the fiscal year 2024. The district provided 55 “Parent Pupil Surveys” which reflected 95 students total. Criteria The Uniform Guidance section 200.333 states: "Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of three years from the date of submission of the final expenditure report" 34 CFR 222.9 and .10 states: "An LEA must retain the records to support the amount of payment it received under the Act for any fiscal year until the later of (a) Three years after the last payment for a fiscal year; or (b) If the records have been questioned on Federal audit or review, until the question is finally resolved and any necessary adjustments to payments have been made." Cause The District experienced turnover in positions responsible for overseeing the single audit. Effect The District is not in compliance with the requirements of the Uniform Guidance and related federal grant federal regulations . Recommendation We recommend that the District aggregate and reconcile all application documentation. Then the District should scan all supporting documentation and place in a secured central location electronically and/or physically.

2024-003 Single Audit Submission CFDA No: 84.041 Program Name: Impact Aid Award Number: N/A Federal Agency: U.S. Department of Education Pass-Through Grantor: N/A Compliance Requirement: L. Reporting Questioned Costs: N/A Summary of Finding: Significant Deficiency in internal control over major programs Repeat Finding? No Condition The District did not submit the single audit reporting package and related data collection form by the required deadline. Criteria The Uniform Guidance section 500.512 states: "...The audit must be completed and the data collection form....and reporting package....must be submitted within the earlier of 30 calendar days after receipt of the auditor’s reports, or nine months after the end of the audit period." Cause The District experienced turnover in positions responsible for overseeing the single audit. Effect The District is not in compliance with the requirements of the Uniform Guidance. Recommendation We recommend that the District monitor federal grant expenditures and if it is expected that expenditures will exceed $750,000 ($1,000,000 in FY2026), the District procure audit services promptly. Further, for major programs supporting documentation should be reviewed to determine if any corrections need to be made or additional support need to be obtained.

SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 Impact Aid Parent Pupil Surveys CFDA No: 84.041 Program Name: Impact Aid Award Number: N/A Federal Agency: U.S. Department of Education Pass-Through Grantor: N/A Compliance Requirement: L. Reporting Questioned Costs: N/A Summary of Finding: Material weakness in internal control over major programs Repeat Finding? No Condition The District reported 164 students within the Impact Aid application for the fiscal year 2024. The district provided 55 “Parent Pupil Surveys” which reflected 95 students total. Criteria The Uniform Guidance section 200.333 states: "Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of three years from the date of submission of the final expenditure report" 34 CFR 222.9 and .10 states: "An LEA must retain the records to support the amount of payment it received under the Act for any fiscal year until the later of (a) Three years after the last payment for a fiscal year; or (b) If the records have been questioned on Federal audit or review, until the question is finally resolved and any necessary adjustments to payments have been made." Cause The District experienced turnover in positions responsible for overseeing the single audit. Effect The District is not in compliance with the requirements of the Uniform Guidance and related federal grant federal regulations . Recommendation We recommend that the District aggregate and reconcile all application documentation. Then the District should scan all supporting documentation and place in a secured central location electronically and/or physically.

2024-003 Single Audit Submission CFDA No: 84.041 Program Name: Impact Aid Award Number: N/A Federal Agency: U.S. Department of Education Pass-Through Grantor: N/A Compliance Requirement: L. Reporting Questioned Costs: N/A Summary of Finding: Significant Deficiency in internal control over major programs Repeat Finding? No Condition The District did not submit the single audit reporting package and related data collection form by the required deadline. Criteria The Uniform Guidance section 500.512 states: "...The audit must be completed and the data collection form....and reporting package....must be submitted within the earlier of 30 calendar days after receipt of the auditor’s reports, or nine months after the end of the audit period." Cause The District experienced turnover in positions responsible for overseeing the single audit. Effect The District is not in compliance with the requirements of the Uniform Guidance. Recommendation We recommend that the District monitor federal grant expenditures and if it is expected that expenditures will exceed $750,000 ($1,000,000 in FY2026), the District procure audit services promptly. Further, for major programs supporting documentation should be reviewed to determine if any corrections need to be made or additional support need to be obtained.