Audit 9182

Condition: The District received tuition from other schools for 3 children who have disabilities. The District included those 3 children in their total membership enrolled without removing them from the total. Two children were included with the total children with disabilities living on Indian Land. The other child included on the application was not federally connected. The District also included a child who does not have disabilities in the total children with disabilities living on Indian Land. Criteria: The District is responsible for reporting a correct count of membership and federally connected children in various vategories, including with and without disabilities, on their Impact Aid application for whom the District provides free public education. Cause: The District's enrollment control does not include a column to indicate whether any of the children are tuition-in or tuition-out students. The District inadvertently entered an IEP date on a child without disabilities that had a name similar to an eligible child and did not perform a final review of IEP input. Procedures in place to monitor accuracy of the final application before submission were not sufficient to avoid undetected errors. Effect: The District may receive more Impact Aid under the grant application than it is eligible for federally connected children and children with disabilities. Recommendation: District personnel should enhance control procedures to monitor the application process to ensure correct information is being reported and remove children from the total for whom they receive tuition from other districts.

Condition: The District did not amend grant budgets with the grantor agency before spending. Elementary and Secondary School Emergency Relief Fund II was overspent on two budget line items. Elementary and Secondary School Emergency Relief Fund III was overspent on two budget line items. ARP Homeless Children and Youth HCY I was overspent on one budget line item. Criteria: The District is responsible for having a system of controls to ensure compliance with budget requirements of the grantor agency and for monitoring of expenditures against approved budgets. Cause: The District did not have a control process to summarize grants expended over multiple fiscal years against original budgets. Current year budgets in district software were not moified to represent the remainder of spending by budget line. While the District was working with the granting agency on allowed spending and discussed amending the budgets, the budgets were not amended prior to the spending. Effect: Federal expenditures for disallowed activities could occur if budgets are not approved in advance and spent accordingly. Recommendation: The District should implement controls to prevent obligation or spending that would cause the categorical budget to be exceeded without first securing an approved budget amendment. Further, the District should implement controls to monitor that only costs to be claimed on federal grants are being coded to those functions.

Condition: The District received tuition from other schools for 3 children who have disabilities. The District included those 3 children in their total membership enrolled without removing them from the total. Two children were included with the total children with disabilities living on Indian Land. The other child included on the application was not federally connected. The District also included a child who does not have disabilities in the total children with disabilities living on Indian Land. Criteria: The District is responsible for reporting a correct count of membership and federally connected children in various vategories, including with and without disabilities, on their Impact Aid application for whom the District provides free public education. Cause: The District's enrollment control does not include a column to indicate whether any of the children are tuition-in or tuition-out students. The District inadvertently entered an IEP date on a child without disabilities that had a name similar to an eligible child and did not perform a final review of IEP input. Procedures in place to monitor accuracy of the final application before submission were not sufficient to avoid undetected errors. Effect: The District may receive more Impact Aid under the grant application than it is eligible for federally connected children and children with disabilities. Recommendation: District personnel should enhance control procedures to monitor the application process to ensure correct information is being reported and remove children from the total for whom they receive tuition from other districts.

Condition: The District did not amend grant budgets with the grantor agency before spending. Elementary and Secondary School Emergency Relief Fund II was overspent on two budget line items. Elementary and Secondary School Emergency Relief Fund III was overspent on two budget line items. ARP Homeless Children and Youth HCY I was overspent on one budget line item. Criteria: The District is responsible for having a system of controls to ensure compliance with budget requirements of the grantor agency and for monitoring of expenditures against approved budgets. Cause: The District did not have a control process to summarize grants expended over multiple fiscal years against original budgets. Current year budgets in district software were not moified to represent the remainder of spending by budget line. While the District was working with the granting agency on allowed spending and discussed amending the budgets, the budgets were not amended prior to the spending. Effect: Federal expenditures for disallowed activities could occur if budgets are not approved in advance and spent accordingly. Recommendation: The District should implement controls to prevent obligation or spending that would cause the categorical budget to be exceeded without first securing an approved budget amendment. Further, the District should implement controls to monitor that only costs to be claimed on federal grants are being coded to those functions.