Finding 1084589 (2024-004)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2024-11-15
Audit: 328590
Organization: Yukon Flats School District (AK)

AI Summary

  • Core Issue: Yukon Flats School District failed to submit required quarterly financial reports, indicating a significant deficiency in internal controls.
  • Impacted Requirements: The District did not comply with the reporting requirements for the COVID-19 funding program, risking future funding.
  • Recommended Follow-up: Management should enhance internal controls to ensure timely and complete reporting in line with federal requirements.

Finding Text

Federal Agency: U.S. Department of Education passed through the State of Alaska, Department of Education and Early Development (DEED) Federal Program(s): COVID-19 CRRSA Act: ESSER II/ARP Act: ESSER III Assistance Listing Number(s): 84.425 U and D Award Number(s): Federal award numbers: S425U210020 and S425D210020, Pass through entity award number: ER 24.YFSD.01 Award Year(s): 2024 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Reporting requirements state that quarterly financial reports must be submitted within 30 days of the end of the quarter. An annual report is also required to be submitted in accordance with 20 U.S.C. 1221e-3, 1231a, and 3474. Yukon Flats School District is required to provide quarterly reimbursement request reports to DEED that contain program related costs incurred during the covered period. Condition and Context: Two quarterly reports and the annual report were tested for the reporting requirements of the program. It was noted that the District submitted one of the quarterly reports and the annual report. Cause: Lack of internal controls related to reporting requirements. Effect: The District was not in compliance with reporting requirements which could effect future funding. Repeat Finding: This was a repeat of Finding 2023-05, and since it’s a repeat finding we believe this to be an systemic issue to this program. Federal Schedule of Findings and Questioned Costs, Continued Questioned Costs: None reported. Recommendation: We recommend that management implement stronger internal controls over reporting to ensure compliance with program requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.

Categories

Cash Management Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 508147 2024-004
    Significant Deficiency Repeat
  • 508148 2024-004
    Significant Deficiency Repeat
  • 508149 2024-005
    Significant Deficiency Repeat
  • 508150 2024-005
    Significant Deficiency Repeat
  • 508151 2024-005
    Significant Deficiency Repeat
  • 508152 2024-006
    Significant Deficiency
  • 508153 2024-006
    Significant Deficiency
  • 508154 2024-006
    Significant Deficiency
  • 508155 2024-007
    Significant Deficiency
  • 508156 2024-007
    Significant Deficiency
  • 508157 2024-007
    Significant Deficiency
  • 508158 2024-005
    Significant Deficiency Repeat
  • 508159 2024-006
    Significant Deficiency
  • 508160 2024-007
    Significant Deficiency
  • 1084590 2024-004
    Significant Deficiency Repeat
  • 1084591 2024-005
    Significant Deficiency Repeat
  • 1084592 2024-005
    Significant Deficiency Repeat
  • 1084593 2024-005
    Significant Deficiency Repeat
  • 1084594 2024-006
    Significant Deficiency
  • 1084595 2024-006
    Significant Deficiency
  • 1084596 2024-006
    Significant Deficiency
  • 1084597 2024-007
    Significant Deficiency
  • 1084598 2024-007
    Significant Deficiency
  • 1084599 2024-007
    Significant Deficiency
  • 1084600 2024-005
    Significant Deficiency Repeat
  • 1084601 2024-006
    Significant Deficiency
  • 1084602 2024-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.299 Indian Education -- Special Programs for Indian Children $1.46M
84.425 Education Stabilization Fund $919,769
84.041 Impact Aid $379,397
84.010 Title I Grants to Local Educational Agencies $100,000
84.060 Indian Education Grants to Local Educational Agencies $75,933
84.371 Comprehensive Literacy Development $65,773
84.424 Student Support and Academic Enrichment Program $54,552
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $47,368
10.553 School Breakfast Program $22,118
10.555 National School Lunch Program $10,321
84.358 Rural Education $7,082
84.173 Special Education Preschool Grants $4,044
84.027 Special Education Grants to States $2,093