Finding 1094822 (2024-004)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-01-09

AI Summary

  • Core Issue: The District failed to provide an up-to-date URL to the Department of Education as required.
  • Impacted Requirements: This affects compliance with 2 CFR 200.303 and 34 CFR 668.164 regarding federal awards and public contract information.
  • Recommended Follow-Up: The District should review and improve its procedures for submitting URL updates to ensure compliance.

Finding Text

Criteria: In accordance with 2 CFR 200.303, the District must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the District is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, the Code of Federal Regulations, 34 CFR 668.164 states that a school must provide to the Department of Education an up-to-date URL for the contract publication in a centralized database accessible to the public. Condition: During our testing, we noted the District did not provide an up-to-date URL to the Department of Education. Questioned Costs: None. Context: The District did not provide an up-to-date URL to the Department of Education within the current fiscal year. Cause: The District's existing procedures do not provide sufficient documentation to support compliance with Title IV regulations. Effect: The District was unable to establish compliance with the Title IV regulation. Repeat Finding: No. Recommendation: We recommend the District re-evaluate their procedures for providing up-to-date URL information to the Department of Education. Views of responsible officials: Management concurs with the finding.

Categories

Student Financial Aid Internal Control / Segregation of Duties

Other Findings in this Audit

  • 518365 2024-001
    Significant Deficiency Repeat
  • 518366 2024-001
    Significant Deficiency Repeat
  • 518367 2024-001
    Significant Deficiency Repeat
  • 518368 2024-001
    Significant Deficiency Repeat
  • 518369 2024-002
    Significant Deficiency Repeat
  • 518370 2024-002
    Significant Deficiency Repeat
  • 518371 2024-002
    Significant Deficiency Repeat
  • 518372 2024-002
    Significant Deficiency Repeat
  • 518373 2024-003
    Significant Deficiency Repeat
  • 518374 2024-003
    Significant Deficiency Repeat
  • 518375 2024-003
    Significant Deficiency Repeat
  • 518376 2024-003
    Significant Deficiency Repeat
  • 518377 2024-004
    Significant Deficiency
  • 518378 2024-004
    Significant Deficiency
  • 518379 2024-004
    Significant Deficiency
  • 518380 2024-004
    Significant Deficiency
  • 518381 2024-005
    Significant Deficiency
  • 1094807 2024-001
    Significant Deficiency Repeat
  • 1094808 2024-001
    Significant Deficiency Repeat
  • 1094809 2024-001
    Significant Deficiency Repeat
  • 1094810 2024-001
    Significant Deficiency Repeat
  • 1094811 2024-002
    Significant Deficiency Repeat
  • 1094812 2024-002
    Significant Deficiency Repeat
  • 1094813 2024-002
    Significant Deficiency Repeat
  • 1094814 2024-002
    Significant Deficiency Repeat
  • 1094815 2024-003
    Significant Deficiency Repeat
  • 1094816 2024-003
    Significant Deficiency Repeat
  • 1094817 2024-003
    Significant Deficiency Repeat
  • 1094818 2024-003
    Significant Deficiency Repeat
  • 1094819 2024-004
    Significant Deficiency
  • 1094820 2024-004
    Significant Deficiency
  • 1094821 2024-004
    Significant Deficiency
  • 1094823 2024-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Pell Grant $10.54M
84.268 William D. Ford Direct Loan Program $1.42M
21.027 Covid-19 Sfrf Emergency Financial Assistance $889,843
84.048 Perkins Title I-C (basic Grants to States) $428,190
84.007 Supplemental Educational Opportunities Grant (seog) $165,834
84.033 Federal Work Study (fws) $159,229
93.658 Foster-Kinship Care Education $75,791
93.575 Child Care Development Fund (cctr) Cluster $66,897
93.558 Temporary Assistance for Needy Families (tanf) $42,453
10.558 Child Care Food Program $39,739
64.028 Veteran Assistance Title 38 $885