Finding 1081087 (2023-009)

Significant Deficiency
Requirement
B
Questioned Costs
$1
Year
2023
Accepted
2024-11-04
Audit: 327202
Organization: Saint Paul Public Schools (MN)

AI Summary

  • Core Issue: The District failed to provide proper documentation for one payroll disbursement, leading to a significant deficiency in internal controls over compliance.
  • Impacted Requirements: This finding violates the Uniform Guidance, which mandates that all charges to Federal awards must be backed by adequate documentation.
  • Recommended Follow-Up: The District should enhance its procedures to ensure all transactions have the necessary supporting documentation and are properly reviewed and approved.

Finding Text

Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H027X210087, H173A210086, H173X210086 Award Period: July 1, 2022 – September 30, 2023 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Compliance Finding Criteria or Specific Requirement: The Uniform Guidance requires charges to Federal awards be supported by a system of internal control to maintain adequate documentation to support costs charged to the Federal award. Condition: During our testing of a sample of non-payroll transactions charged to the grant we noted not all transactions were supported by properly approved documentation. Context: Of a sample of 40 payroll disbursements charged to the grant we noted one disbursement for which the District had no supporting documentation. Questioned Costs: $1,185.55 Cause: The District was unable to locate any documentation over this transaction. Effect: The District was not in compliance with the Uniform Guidance requirements around cost principles and documentation. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District reviews its procedures and controls to ensure supporting documentation for all transactions is adequately maintained and properly reviewed and approved. Views of Responsible Officials: There is no disagreement with the audit finding.

Categories

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 504618 2023-004
    Material Weakness
  • 504619 2023-004
    Material Weakness
  • 504620 2023-004
    Material Weakness
  • 504621 2023-004
    Material Weakness
  • 504622 2023-005
    Material Weakness
  • 504623 2023-005
    Material Weakness
  • 504624 2023-005
    Material Weakness
  • 504625 2023-005
    Material Weakness
  • 504626 2023-008
    Material Weakness Repeat
  • 504627 2023-008
    Material Weakness Repeat
  • 504628 2023-008
    Material Weakness Repeat
  • 504629 2023-008
    Material Weakness Repeat
  • 504630 2023-003
    Material Weakness Repeat
  • 504631 2023-003
    Material Weakness Repeat
  • 504632 2023-003
    Material Weakness Repeat
  • 504633 2023-003
    Material Weakness Repeat
  • 504634 2023-006
    Material Weakness Repeat
  • 504635 2023-006
    Material Weakness Repeat
  • 504636 2023-006
    Material Weakness Repeat
  • 504637 2023-006
    Material Weakness Repeat
  • 504638 2023-007
    Material Weakness Repeat
  • 504639 2023-007
    Material Weakness Repeat
  • 504640 2023-007
    Material Weakness Repeat
  • 504641 2023-007
    Material Weakness Repeat
  • 504642 2023-009
    Significant Deficiency
  • 504643 2023-009
    Significant Deficiency
  • 504644 2023-009
    Significant Deficiency
  • 504645 2023-009
    Significant Deficiency
  • 1081060 2023-004
    Material Weakness
  • 1081061 2023-004
    Material Weakness
  • 1081062 2023-004
    Material Weakness
  • 1081063 2023-004
    Material Weakness
  • 1081064 2023-005
    Material Weakness
  • 1081065 2023-005
    Material Weakness
  • 1081066 2023-005
    Material Weakness
  • 1081067 2023-005
    Material Weakness
  • 1081068 2023-008
    Material Weakness Repeat
  • 1081069 2023-008
    Material Weakness Repeat
  • 1081070 2023-008
    Material Weakness Repeat
  • 1081071 2023-008
    Material Weakness Repeat
  • 1081072 2023-003
    Material Weakness Repeat
  • 1081073 2023-003
    Material Weakness Repeat
  • 1081074 2023-003
    Material Weakness Repeat
  • 1081075 2023-003
    Material Weakness Repeat
  • 1081076 2023-006
    Material Weakness Repeat
  • 1081077 2023-006
    Material Weakness Repeat
  • 1081078 2023-006
    Material Weakness Repeat
  • 1081079 2023-006
    Material Weakness Repeat
  • 1081080 2023-007
    Material Weakness Repeat
  • 1081081 2023-007
    Material Weakness Repeat
  • 1081082 2023-007
    Material Weakness Repeat
  • 1081083 2023-007
    Material Weakness Repeat
  • 1081084 2023-009
    Significant Deficiency
  • 1081085 2023-009
    Significant Deficiency
  • 1081086 2023-009
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $28.98M
10.555 National School Lunch Program $12.36M
10.553 School Breakfast Program $4.98M
84.424 Student Support and Academic Enrichment Program $2.47M
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $2.44M
84.365 English Language Acquisition State Grants $1.74M
84.002 Adult Education - Basic Grants to States $1.50M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.43M
84.287 Twenty-First Century Community Learning Centers $1.39M
84.371 Comprehensive Literacy Development $1.10M
10.559 Summer Food Service Program for Children $850,546
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $800,470
84.048 Career and Technical Education -- Basic Grants to States $780,871
10.558 Child and Adult Care Food Program $769,347
84.027 Special Education Grants to States $720,395
84.411 Education Innovation and Research (formerly Investing in Innovation (i3) Fund) $688,959
32.009 Emergency Connectivity Fund Program $480,000
12.U01 Rotc $431,136
10.582 Fresh Fruit and Vegetable Program $428,949
84.336 Teacher Quality Partnership Grants $334,099
84.415 Indian Education National Activities (state Tribal Education Partnership (step) and Native American Language (nal) $188,539
84.060 Indian Education Grants to Local Educational Agencies $174,402
84.173 Special Education Preschool Grants $157,815
84.305 Education Research, Development and Dissemination $154,253
93.959 Block Grants for Prevention and Treatment of Substance Abuse $148,500
20.205 Highway Planning and Construction $118,149
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $87,912
84.196 Education for Homeless Children and Youth $82,140
16.839 Stop School Violence $74,009
84.181 Special Education-Grants for Infants and Families $71,055
84.425 Education Stabilization Fund $57,853
10.185 Local Food for Schools Cooperative Agreement Program $21,568
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $20,400
10.649 Pandemic Ebt Administrative Costs $6,180
10.226 Secondary Education, Two-Year Postsecondary Education, and Agriculture in the K-12 Classroom $4,513
93.297 Teenage Pregnancy Prevention Program $835