Finding 2022-003 Program Name ? GSRP State Fiscal Recovery Funds (ALN 84.425) Pass-through Entity ?? Macomb ISD Finding Type ? Cash Management (Material Weakness) Criteria ? Requests for cash reimbursements for the program should not occur before expenditures have been incurred. Amounts for payroll related expenditures were requested before they were actually incurred. Condition ? The District requested cash reimbursement in excess of expenditures for the program listed above. Questioned Costs ? $1,982 Context ? Subsequent to the final draw request, the District posted journal entries to remove 147c retirement expenses that were accrued. This resulted in a reduction of total GSRP expenses that caused the grant revenues to be greater than expenses. Cause/Effect ? The District requested cash in excess of expenditures in the amount of $1,982. Recommendation: We recommend that the District has an additional responsible party who has knowledge of the grant review the transactions and any adjustments to the amounts charged to the grant before reimbursement requests are made.
Finding 2022-004 Program Name ? Special Education Cluster (ALN 84.027/84.173) Pass-through Entity ?? Macomb ISD Finding Type ? Allowable Costs (Material Weakness) Criteria ? District had material weakness with Allowable Costs requirement of preparing time certifications for employees charged to federal grants. Condition ? The District could not provide semi-annual time certs/PARs. Questioned Costs ? Undeterminable Context ? Due to turnover of key positions, the District neglected to prepare time certifications during the 21-22 year. Cause/Effect ? The potential misstatement is undeterminable Recommendation: We recommend that the District has a responsible party who has knowledge of the federal grants prepare time certifications semi-annually for employees charged to the federal grants.
Finding 2022-004 Program Name ? Special Education Cluster (ALN 84.027/84.173) Pass-through Entity ?? Macomb ISD Finding Type ? Allowable Costs (Material Weakness) Criteria ? District had material weakness with Allowable Costs requirement of preparing time certifications for employees charged to federal grants. Condition ? The District could not provide semi-annual time certs/PARs. Questioned Costs ? Undeterminable Context ? Due to turnover of key positions, the District neglected to prepare time certifications during the 21-22 year. Cause/Effect ? The potential misstatement is undeterminable Recommendation: We recommend that the District has a responsible party who has knowledge of the federal grants prepare time certifications semi-annually for employees charged to the federal grants.
Finding 2022-004 Program Name ? Special Education Cluster (ALN 84.027/84.173) Pass-through Entity ?? Macomb ISD Finding Type ? Allowable Costs (Material Weakness) Criteria ? District had material weakness with Allowable Costs requirement of preparing time certifications for employees charged to federal grants. Condition ? The District could not provide semi-annual time certs/PARs. Questioned Costs ? Undeterminable Context ? Due to turnover of key positions, the District neglected to prepare time certifications during the 21-22 year. Cause/Effect ? The potential misstatement is undeterminable Recommendation: We recommend that the District has a responsible party who has knowledge of the federal grants prepare time certifications semi-annually for employees charged to the federal grants.
Finding 2022-004 Program Name ? Special Education Cluster (ALN 84.027/84.173) Pass-through Entity ?? Macomb ISD Finding Type ? Allowable Costs (Material Weakness) Criteria ? District had material weakness with Allowable Costs requirement of preparing time certifications for employees charged to federal grants. Condition ? The District could not provide semi-annual time certs/PARs. Questioned Costs ? Undeterminable Context ? Due to turnover of key positions, the District neglected to prepare time certifications during the 21-22 year. Cause/Effect ? The potential misstatement is undeterminable Recommendation: We recommend that the District has a responsible party who has knowledge of the federal grants prepare time certifications semi-annually for employees charged to the federal grants.
Finding 2022-002 Program Name ? Title I (ALN 84.010) Pass-through Entity ?? Michigan Department of Education Finding Type ? Cash Management (Material Weakness) Criteria ? Requests for cash reimbursements for the program should not occur before expenditures have been incurred. Amounts for payroll related expenditures were requested before they were actually incurred. Condition ? The District requested cash reimbursement in excess of expenditures for the program listed above. Questioned Costs ? $16,776 Context ? The District had previously overdrawn the 19-20 Title I grant, but was able to still correct the final draw as it was discovered prior to 9/30/20. It appears that the District had included this amount in their 20-21 grant, thus overdrawing the 20-21 year as they did not have sufficient expenses to support the total draws requested. Cause/Effect ? The District requested cash in excess of expenditures in the amount of $16,776. Recommendation: We recommend that the District has an additional responsible party who has knowledge of the grant review the transactions and any adjustments to the amounts charged to the grant before reimbursement requests are made.
Finding 2022-002 Program Name ? Title I (ALN 84.010) Pass-through Entity ?? Michigan Department of Education Finding Type ? Cash Management (Material Weakness) Criteria ? Requests for cash reimbursements for the program should not occur before expenditures have been incurred. Amounts for payroll related expenditures were requested before they were actually incurred. Condition ? The District requested cash reimbursement in excess of expenditures for the program listed above. Questioned Costs ? $16,776 Context ? The District had previously overdrawn the 19-20 Title I grant, but was able to still correct the final draw as it was discovered prior to 9/30/20. It appears that the District had included this amount in their 20-21 grant, thus overdrawing the 20-21 year as they did not have sufficient expenses to support the total draws requested. Cause/Effect ? The District requested cash in excess of expenditures in the amount of $16,776. Recommendation: We recommend that the District has an additional responsible party who has knowledge of the grant review the transactions and any adjustments to the amounts charged to the grant before reimbursement requests are made.
Finding 2022-003 Program Name ? GSRP State Fiscal Recovery Funds (ALN 84.425) Pass-through Entity ?? Macomb ISD Finding Type ? Cash Management (Material Weakness) Criteria ? Requests for cash reimbursements for the program should not occur before expenditures have been incurred. Amounts for payroll related expenditures were requested before they were actually incurred. Condition ? The District requested cash reimbursement in excess of expenditures for the program listed above. Questioned Costs ? $1,982 Context ? Subsequent to the final draw request, the District posted journal entries to remove 147c retirement expenses that were accrued. This resulted in a reduction of total GSRP expenses that caused the grant revenues to be greater than expenses. Cause/Effect ? The District requested cash in excess of expenditures in the amount of $1,982. Recommendation: We recommend that the District has an additional responsible party who has knowledge of the grant review the transactions and any adjustments to the amounts charged to the grant before reimbursement requests are made.
Finding 2022-004 Program Name ? Special Education Cluster (ALN 84.027/84.173) Pass-through Entity ?? Macomb ISD Finding Type ? Allowable Costs (Material Weakness) Criteria ? District had material weakness with Allowable Costs requirement of preparing time certifications for employees charged to federal grants. Condition ? The District could not provide semi-annual time certs/PARs. Questioned Costs ? Undeterminable Context ? Due to turnover of key positions, the District neglected to prepare time certifications during the 21-22 year. Cause/Effect ? The potential misstatement is undeterminable Recommendation: We recommend that the District has a responsible party who has knowledge of the federal grants prepare time certifications semi-annually for employees charged to the federal grants.
Finding 2022-004 Program Name ? Special Education Cluster (ALN 84.027/84.173) Pass-through Entity ?? Macomb ISD Finding Type ? Allowable Costs (Material Weakness) Criteria ? District had material weakness with Allowable Costs requirement of preparing time certifications for employees charged to federal grants. Condition ? The District could not provide semi-annual time certs/PARs. Questioned Costs ? Undeterminable Context ? Due to turnover of key positions, the District neglected to prepare time certifications during the 21-22 year. Cause/Effect ? The potential misstatement is undeterminable Recommendation: We recommend that the District has a responsible party who has knowledge of the federal grants prepare time certifications semi-annually for employees charged to the federal grants.
Finding 2022-004 Program Name ? Special Education Cluster (ALN 84.027/84.173) Pass-through Entity ?? Macomb ISD Finding Type ? Allowable Costs (Material Weakness) Criteria ? District had material weakness with Allowable Costs requirement of preparing time certifications for employees charged to federal grants. Condition ? The District could not provide semi-annual time certs/PARs. Questioned Costs ? Undeterminable Context ? Due to turnover of key positions, the District neglected to prepare time certifications during the 21-22 year. Cause/Effect ? The potential misstatement is undeterminable Recommendation: We recommend that the District has a responsible party who has knowledge of the federal grants prepare time certifications semi-annually for employees charged to the federal grants.
Finding 2022-004 Program Name ? Special Education Cluster (ALN 84.027/84.173) Pass-through Entity ?? Macomb ISD Finding Type ? Allowable Costs (Material Weakness) Criteria ? District had material weakness with Allowable Costs requirement of preparing time certifications for employees charged to federal grants. Condition ? The District could not provide semi-annual time certs/PARs. Questioned Costs ? Undeterminable Context ? Due to turnover of key positions, the District neglected to prepare time certifications during the 21-22 year. Cause/Effect ? The potential misstatement is undeterminable Recommendation: We recommend that the District has a responsible party who has knowledge of the federal grants prepare time certifications semi-annually for employees charged to the federal grants.
Finding 2022-002 Program Name ? Title I (ALN 84.010) Pass-through Entity ?? Michigan Department of Education Finding Type ? Cash Management (Material Weakness) Criteria ? Requests for cash reimbursements for the program should not occur before expenditures have been incurred. Amounts for payroll related expenditures were requested before they were actually incurred. Condition ? The District requested cash reimbursement in excess of expenditures for the program listed above. Questioned Costs ? $16,776 Context ? The District had previously overdrawn the 19-20 Title I grant, but was able to still correct the final draw as it was discovered prior to 9/30/20. It appears that the District had included this amount in their 20-21 grant, thus overdrawing the 20-21 year as they did not have sufficient expenses to support the total draws requested. Cause/Effect ? The District requested cash in excess of expenditures in the amount of $16,776. Recommendation: We recommend that the District has an additional responsible party who has knowledge of the grant review the transactions and any adjustments to the amounts charged to the grant before reimbursement requests are made.
Finding 2022-002 Program Name ? Title I (ALN 84.010) Pass-through Entity ?? Michigan Department of Education Finding Type ? Cash Management (Material Weakness) Criteria ? Requests for cash reimbursements for the program should not occur before expenditures have been incurred. Amounts for payroll related expenditures were requested before they were actually incurred. Condition ? The District requested cash reimbursement in excess of expenditures for the program listed above. Questioned Costs ? $16,776 Context ? The District had previously overdrawn the 19-20 Title I grant, but was able to still correct the final draw as it was discovered prior to 9/30/20. It appears that the District had included this amount in their 20-21 grant, thus overdrawing the 20-21 year as they did not have sufficient expenses to support the total draws requested. Cause/Effect ? The District requested cash in excess of expenditures in the amount of $16,776. Recommendation: We recommend that the District has an additional responsible party who has knowledge of the grant review the transactions and any adjustments to the amounts charged to the grant before reimbursement requests are made.