Audit 374947

AL#84.027 and #84.173 Special Education – Grants to States (IDEAS, Part B) Special Education Cluster award year 2025. Activities Allowed or Unallowed and Allowable Costs/Cost Principles (AB) Period of Performance (H) Criteria The Council’s policy is to ensure either the direct supervisor or executive director approves all non-payroll transactions. Furthermore, the Council has a policy that all wages are approved and signed off by the Business Manager. Condition During testing, we haphazardly selected 40 transactions and we noted 2 payroll transactions and one non-payroll transaction that did not have proper approval. Cause Management oversight. Effect There is an increased risk of charging an unallowable expense to the program. Questioned Costs Not applicable. Repeat Finding No. Recommendation We recommend the Council follow their internal control policy over disbursements. Management’s Response The Council is in agreement with the recommendation.

AL#84.027 and #84.173 Special Education – Grants to States (IDEAS, Part B) Special Education Cluster award year 2025. Reporting (L) Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition During review on the Federal Audit Clearinghouse website, we noted that the last submission of the Council’s audited financial statements was fiscal year ended June 30, 2020. Context. We reviewed the one required report. Cause Management oversight. Effect The Council is not in compliance with Uniform Guidance’s reporting requirements. Questioned Costs Not applicable. Repeat Finding No. Recommendation We recommend the Council implement controls to ensure all required reports are filed timely. Management’s Response The Council is in agreement with the recommendation.