2023-004 Internal Controls over Compliance of Federal Awards (Education Stabilization
Fund 84.425)
Condition:
1) During testing of compliance over disbursements, we noted the following:
a. Eight (8) transactions totaling $474,924 appeared to be for capital purchases that did
not have prior approval ...
2023-004 Internal Controls over Compliance of Federal Awards (Education Stabilization
Fund 84.425)
Condition:
1) During testing of compliance over disbursements, we noted the following:
a. Eight (8) transactions totaling $474,924 appeared to be for capital purchases that did
not have prior approval by the SEA
b. Six (6) transactions totaling $52,117 were incurred where the District appeared to be
subject to Davis-Bacon prevailing wage requirements but no documentation was
retained. Additionally, a formal policy for complying with Davis-Bacon requirements
is not in place for individual expenditures less than $25,000.
2) During testing of compliance over reporting, we noted the following:
a. Expenditure reports were completed based on budgeted amounts rather than actual
expenditures. In total, expenditure reports exceeded amounts reported in the District’s
general ledger by $726,653.
Plan:
The District will appoint an individual that is knowledgeable, or provide the appropriate
training, of the federal compliance requirements set forth in the Code of Federal Regulation to
oversee the District’s federal programs to ensure the District is in compliance with all
applicable federal compliance requirements.
Anticipated Date of Completion:
Immediately upon learning of issue.
Name of Contact Person:
Lorraine Bailey, Superintendent