2022-001 ? Noncompliance with Requirements over Major Program and Resulting Findings & Questioned Costs Program Information: Federal Agency: U.S. Department of Education (passed through the Nebraska Department of Education) Federal Program Title: COVID-19 ? Education Stabilization Fund (AL #84.425) Compliance Requirement ? Procurement and Suspension and Debarment Grant Award Period: September 1, 2021 through August 31, 2022 Questioned Cost: $105,273 Condition: The District did not comply with small purchase procedures required by 2 CFR section 200.320(b), so they were reimbursed by Nebraska Department of Education (NDE) for a $105,273 claim submitted for the COVID-19 ? Education Stabilization Fund program. Criteria: The District should ensure that all claims meet compliance requirements before they are submitted for reimbursement. Cause: District personnel were not familiar with the small purchase procedures requiring price quotes from an adequate number of qualified sources. Effect: During the year ended August 31, 2022, the District requested and received $105,273 of excess reimbursement. Perspective ? The noncompliance with the small purchase procedures appears to be an isolated incident, as no other claims were denied by the Nebraska Department of Education (NDE). Recommendation: Personnel involved with Federal grant programs should receive additional training to make sure they are familiar with all compliance requirements and the reimbursement claims should be reviewed for compliance with all requirements before they are submitted to NDE. Views of Responsible Officials and Planned Corrective Actions: Personnel involved with Federal grant programs will receive additional training on the Compliance Supplement to ensure all compliance requirements are met for future grant reimbursement requests. Also, the District reimbursed $105,273 to NDE during September 2022.
2022-002 ? Material Weakness in Internal Control Over Major Federal Programs Program Information: Federal Agency: U.S. Department of Education (passed through the Nebraska Department of Education) Federal Program Title: COVID-19 ? Education Stabilization Fund (AL #84.425) Grant Award Period: September 1, 2021 through August 31, 2022 Condition: Adequate controls were not in place to ensure the District complied with all compliance requirements for the COVID-19 ? Education Stabilization Fund. As a result, the District did not comply with small purchase procedures, so they were reimbursed by Nebraska Department of Education (NDE) for a $105,273 claim submitted for the COVID-19 ? Education Stabilization Fund program. Criteria: Internal controls should be in place to ensure that all claims meet compliance requirements before they are submitted for reimbursement. Cause: District personnel were not familiar with the small purchase procedures requiring price quotes from an adequate number of qualified sources. Effect: During the year ended August 31, 2022, the District requested and received $105,273 of excess reimbursement. Perspective ? The noncompliance with the small purchase procedures appears to be an isolated incident, as no other claims were denied by the Nebraska Department of Education (NDE). Recommendation: Controls should be implemented to ensure personnel involved with Federal grant programs are adequately trained in all compliance requirements. Also, claims should be reviewed to ensure compliance with all requirements before they are submitted for reimbursement. Views of Responsible Officials and Planned Corrective Actions: Personnel involved with Federal grant programs will receive additional training on the Compliance Supplement to ensure all compliance requirements are met for future grant reimbursement requests. All reimbursement requests will be reviewed to ensure compliance with all requirements before they are submitted. Also, the District reimbursed $105,273 to NDE during September 2022.
2022-001 ? Noncompliance with Requirements over Major Program and Resulting Findings & Questioned Costs Program Information: Federal Agency: U.S. Department of Education (passed through the Nebraska Department of Education) Federal Program Title: COVID-19 ? Education Stabilization Fund (AL #84.425) Compliance Requirement ? Procurement and Suspension and Debarment Grant Award Period: September 1, 2021 through August 31, 2022 Questioned Cost: $105,273 Condition: The District did not comply with small purchase procedures required by 2 CFR section 200.320(b), so they were reimbursed by Nebraska Department of Education (NDE) for a $105,273 claim submitted for the COVID-19 ? Education Stabilization Fund program. Criteria: The District should ensure that all claims meet compliance requirements before they are submitted for reimbursement. Cause: District personnel were not familiar with the small purchase procedures requiring price quotes from an adequate number of qualified sources. Effect: During the year ended August 31, 2022, the District requested and received $105,273 of excess reimbursement. Perspective ? The noncompliance with the small purchase procedures appears to be an isolated incident, as no other claims were denied by the Nebraska Department of Education (NDE). Recommendation: Personnel involved with Federal grant programs should receive additional training to make sure they are familiar with all compliance requirements and the reimbursement claims should be reviewed for compliance with all requirements before they are submitted to NDE. Views of Responsible Officials and Planned Corrective Actions: Personnel involved with Federal grant programs will receive additional training on the Compliance Supplement to ensure all compliance requirements are met for future grant reimbursement requests. Also, the District reimbursed $105,273 to NDE during September 2022.
2022-002 ? Material Weakness in Internal Control Over Major Federal Programs Program Information: Federal Agency: U.S. Department of Education (passed through the Nebraska Department of Education) Federal Program Title: COVID-19 ? Education Stabilization Fund (AL #84.425) Grant Award Period: September 1, 2021 through August 31, 2022 Condition: Adequate controls were not in place to ensure the District complied with all compliance requirements for the COVID-19 ? Education Stabilization Fund. As a result, the District did not comply with small purchase procedures, so they were reimbursed by Nebraska Department of Education (NDE) for a $105,273 claim submitted for the COVID-19 ? Education Stabilization Fund program. Criteria: Internal controls should be in place to ensure that all claims meet compliance requirements before they are submitted for reimbursement. Cause: District personnel were not familiar with the small purchase procedures requiring price quotes from an adequate number of qualified sources. Effect: During the year ended August 31, 2022, the District requested and received $105,273 of excess reimbursement. Perspective ? The noncompliance with the small purchase procedures appears to be an isolated incident, as no other claims were denied by the Nebraska Department of Education (NDE). Recommendation: Controls should be implemented to ensure personnel involved with Federal grant programs are adequately trained in all compliance requirements. Also, claims should be reviewed to ensure compliance with all requirements before they are submitted for reimbursement. Views of Responsible Officials and Planned Corrective Actions: Personnel involved with Federal grant programs will receive additional training on the Compliance Supplement to ensure all compliance requirements are met for future grant reimbursement requests. All reimbursement requests will be reviewed to ensure compliance with all requirements before they are submitted. Also, the District reimbursed $105,273 to NDE during September 2022.