Finding 1089531 (2024-003)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2024-12-05
Audit: 331026
Organization: Rome City School District (NY)

AI Summary

  • Core Issue: Documentation for Title I compliance was not provided on time, despite no non-compliance found.
  • Impacted Requirements: Key documents like the Consolidated Application and Consultation forms were missing, risking compliance monitoring.
  • Recommended Follow-Up: Implement better filing policies for federal award documents to ensure timely access and compliance.

Finding Text

Single Audit Compliance – Title I Documentation U.S. Department of Education AL# 84.010 Title I Grants to Local Education Agencies Condition: Although no non-compliance was found, the above documentation issues were also noted in our testing of compliance over federal funds. The following items were not timely provided for the audit:  Copy of the 2023-24 Consolidated Application.  Copy of completed Consultation and Collaboration forms.  Copy of Written Affirmation of LEA Consultation with Private School Officials forms.  Copy of Title I Parent and Family Engagement Policy.  Documentation of Private School acceptance or denial of services.  Copy of Funded Administrators Position form (if applicable).  School Improvement Grant Applications.  Copies of any SIG performance reports filed during 2023-24. In addition, an internal control questionnaire was provided to be completed and was not returned despite multiple requests. Criteria: Federal award documentation should be organized and well managed to ensure compliance is monitored in a timely manner. Cause: Unknown Effect or potential effect: When documentation is not readily available, there is a risk of non-compliance. Recommendation: We recommend that management institute policies and procedures for the orderly filing of federal award documents to ensure proper record retention and the ability to timely retrieve record as needed. Managements Response: The District has engaged a grant writer to assist with Title I documentation and questionnaires. We successfully provided the necessary documentation to the auditors on October 25, 2024.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 513089 2024-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $2.34M
10.553 School Breakfast Program $679,566
10.559 Summer Food Service Program for Children $127,002
84.010 Title I Grants to Local Educational Agencies $92,734
84.424 Student Support and Academic Enrichment Program $66,222
84.196 Education for Homeless Children and Youth $65,826
84.173 Special Education Preschool Grants $64,930
84.027 Special Education Grants to States $58,822
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $13,329
84.365 English Language Acquisition State Grants $718
84.425 Education Stabilization Fund $117