Corrective Action Plans

FA 2023-001 Improve Controls over Schoolwide Consolidation Procedures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 84.027 - Special Education Grants to States Federal Award Number: H027A210073 (Year: 2022), H027A220073 (Year: 2023) Questioned Costs: $47,432 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over the Schoolwide Consolidation of Funds process. Corrective Action Plans: We concur with this finding. The finance department has been working closely with the Georgia Division for Special Education Services and Support to correct the error in regards to the process that the consolidated IDEA funds are accounted. On April 16, 2024, were submitted our corrective action plan to the State of Georgia updating our processes and it was approved. Noting that we had changed our consolidated funds workbook and the way expenditures are reclassed on a monthly basis to correct funds. Since the approval of the corrective action plan, these funds have been requested based on the percentages agreed upon. Estimated Completion Date: Fiscal Year 2024 Contact Person: Trey Wood, Finance Director Telephone: 706-795-2191 ext. 1023 Email: trey.wood@madison.k12.ga.us