2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2022-001 - CERTAIN PREPAID EXPENDITURES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CRITERIA - THE CONTROL DEFICIENCY EXISTS AS DISTRICT PERSONNEL DID NOT IDENTIFY ALL NECESSARY ADJUSTING JOURNAL ENTRIES RELATED TO PREPAID EXPENDITURES WHICH WERE SIGNIFICANT TO THE DISTRICT'S FINANCIAL STATEMENTS PREPARED IN ACCCORDANCE WITH GAAP. CONDITION - DISTRICT PERSONNEL, IN THE COURSE OF THEIR ASSIGNED DUTIES, DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THIS DEFICIENCY IN CONTROLS DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS, SPECIFICALLY $82,787 ON TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES FALN 84.010A, $17,660 ON SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS FALN 84.367A, $1,195,613 ON COVID-19 EDUCATION STABILIZATION FUND FALN 84.425, $44,939 ON SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE FALN 93.243 AND $117,400 ON NONMAJOR FEDERAL AWARDS. THE BOOKS REQUIRED ADJUSTMENTS TO REVENUE TOTALING $1,458,399 TO CORRECT THE ACCOUNT BALANCES. CAUSE - IN OUR JUDGMENT, THE DISTRICT'S PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE, IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND DEFERRED REVENUE, WHICH A THOROUGH REVIEW PROCESS WOULD HAVE DISCOVERED. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE DISTRICT PERSONNEL NOT PROPERLY ADJUSTING THESE ACCOUNTS AT YEAR END. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO CORRECLTY STATE MULTIPLE ACCOUNT BALANCES. RECOMMENDATION - WE RECOMMEND THAT CARE BE TAKEN BY THE FEDERAL AWARD AND ACCOUNTING PERSONNEL TO ENSURE THAT ALL PREPAID EXPENDITURE INFORMATION OF THE DISTRICT IS PROPERLY IDENTIFIED AND ACCOUNTED FOR AT YEAR END, AND THAT SUPPORTING DOCUMENTATION BE REVIEWED AND AGREED TO THE ADJUSTING ENTRIES BEFORE PRESENTING THE INFORMATION FOR AUDIT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.