Finding 1089314 (2024-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2024-12-03

AI Summary

  • Issue: The Impact Aid application inaccurately included 2 unregistered children and double-counted 1 child, leading to an inflated total of 461 instead of the correct 458.
  • Requirements: The District must accurately report the number of federally connected children, including those with disabilities, on the Impact Aid application.
  • Follow-up: Improve monitoring procedures to ensure accurate data is reported before submission of the application.

Finding Text

Condition: The Impact Aid application incorrectly included 2 children who were not actively enrolled as of the survey date and also incorrectly reported one child twice. The three children incorrectly included children did not have disabilities, but were included in the total children residing on Indian Lands. For total children residing on land, the application reported a count of 461 count, but should be 458 per our audited enrollment data. Criteria: The District is responsible for reporting a correct count of federally connected children in various categories on their Impact Aid application, including children with disabilities. Cause: The procedures in place to monitor accuracy of the final application before submission were not sufficient to avoid detected errors. Effect: The District may receive incorrect Impact Aid under the grant application than is appropriate for federally connected children if an incorrect number of children is reported. Recommendation: District personnel should enhance control procedures to monitor the application process to ensure correct information is being reported.

Categories

Reporting

Other Findings in this Audit

  • 512872 2024-003
    Significant Deficiency
  • 512873 2024-004
    Significant Deficiency
  • 1089315 2024-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $9.03M
84.010 Title I Grants to Local Educational Agencies $803,751
84.184 School Safely National Activities $737,599
10.555 National School Lunch Program $326,926
84.027 Special Education Grants to States $206,826
84.060 Indian Education Grants to Local Educational Agencies $203,804
10.553 School Breakfast Program $104,720
10.569 Emergency Food Assistance Program (food Commodities) $33,935
84.358 Rural Education $17,259
10.582 Fresh Fruit and Vegetable Program $15,156
84.425 Education Stabilization Fund $9,100
84.173 Special Education Preschool Grants $5,861
84.299 Indian Education -- Special Programs for Indian Children $5,531
10.185 Local Food for Schools Cooperative Agreement Program $4,875
84.196 Education for Homeless Children and Youth $1,500