Audit 391120

Reporting – Material Weakness Federal Program Information Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Criteria Per Part 3 of the Compliance Supplement, an auditor is required to test special tests to ensure: (1) “Review the supporting records and ascertain if the applicable data elements were included in the sampled reports. Trace the reported data to records that accumulate and summarize data and (2) perform tests of the underlying data to verify that the data was accumulated and summarized in accordance with the required or stated criteria and methodology, including the accuracy and completeness of the reports”. Furthermore, a “Key Line Item[s]” is that the current year membership listed on the application is tested. Condition During testing of the Impact Aid application, we noted that the District did not use financial information from the correct year and they omitted an entity that should have been listed in the “Work-On Only” section of the submitted application. Questioned Costs N/A Context During testing of the submitted Impact Aid application, we noted that the District used the financial information from their FY22 application. Also, we noted that the District omitted an entity from the “Work-On Only” section of the application. Effect The District is not in compliance with Uniform Guidance’s reporting requirements. Cause Management oversight. Recommendation We recommend the District implement policies and procedures to ensure required reports submitted are done so accurately. Repeat Finding See finding 2024-006 Views of Responsible Officials See corrective action plan.