Audit 6410

During audit procedures performed it was noted that the District was unable to locate supporting documentation for a grant reimbursement request for the Indian Education Grant. The reimbursement of $33,185.68 was received on June 13, 2023, however, the District was unable to provide supporting documentation. Lack of Supporting documentation increases the risk for inaccuracy and misappropriation.

As a part of audit procedures performed it was noted in two separarte instances that a Norfolk Public School’s employee allegedly forged grant reimbursement requests in order to obtain grant funds. It appears that the first instance was a request for IDEA, Part C grant awards which was detailed in a publication released by the Nebraska Auditor of Public Accounts on August 3, 2023. The Nebraska Department of Education denied the reimbursement request. It appears that the second instance was a request for Elementary and Secondary School Emergency Relief III grant awards. The descriptions on the original invoices were altered so that they would appear to meet the qualifications of the grant award reimbursement. The District reported the altered documents to the Nebraska Department of Education as soon as the matter was brought to the District’s attention. Due to the fact that the District had sufficient other expenditures that had been submitted for reimbursement the amount of federal grants awarded to the District were not affected by this allegedly forged request for reimbursement. We recommend that the District implement internal controls to ensure that supporting documentation is carefully reviewed prior to submission for grant reimbursement.

During audit procedures performed it was noted that the District was unable to locate supporting documentation for a grant reimbursement request for the Indian Education Grant. The reimbursement of $33,185.68 was received on June 13, 2023, however, the District was unable to provide supporting documentation. Lack of Supporting documentation increases the risk for inaccuracy and misappropriation.

As a part of audit procedures performed it was noted in two separarte instances that a Norfolk Public School’s employee allegedly forged grant reimbursement requests in order to obtain grant funds. It appears that the first instance was a request for IDEA, Part C grant awards which was detailed in a publication released by the Nebraska Auditor of Public Accounts on August 3, 2023. The Nebraska Department of Education denied the reimbursement request. It appears that the second instance was a request for Elementary and Secondary School Emergency Relief III grant awards. The descriptions on the original invoices were altered so that they would appear to meet the qualifications of the grant award reimbursement. The District reported the altered documents to the Nebraska Department of Education as soon as the matter was brought to the District’s attention. Due to the fact that the District had sufficient other expenditures that had been submitted for reimbursement the amount of federal grants awarded to the District were not affected by this allegedly forged request for reimbursement. We recommend that the District implement internal controls to ensure that supporting documentation is carefully reviewed prior to submission for grant reimbursement.