Finding Text
2021/2022-013
Impact Aid Application Support
CFDA Title: Impact Aid CFDA Number: 84.041
Federal Award Number: 2021
Federal Agency: Department of Education Pass-through Entity: Direct
Condition:
The District was not able to provide the membership support documentation for the 2021 Elementary
Impact Aid Application.
Criteria:
The special reporting criteria for Impact Aid compliance testing would require the auditor to
verify the membership reported on the applications to test compliance.
Context:
We requested the membership support documentation to support the 2021 and 2022 Impact Aid
Applications.
Effect:
An internal control weakness was noted in that the District was not able to provide the membership
support documentation for the 2021 Elementary Impact Aid application which used the survey date of
10/7/19, using the prior year application numbers. This was allowed as a result of the public
health emergency related to the coronavirus, the Impact Aid Coronavirus Relief Act.
Note: Impact Aid was audited in fiscal year 2020 with no findings. This indicates the membership
amounts were supported which would have been used for the 2021 application. When
compared to the 2020 application, we noted the 2021 application was understated 1 in total which
was 1 child with disabilities.
Cause:
A change in staffing at the District in which the current staff was not able to locate the
information from the 2019 Impact Aid Application.
Recommendation:
The District should implement internal control procedures to ensure supporting
documentation is maintained for the required period.