Finding 1096528 (2024-003)

Material Weakness
Requirement
B
Questioned Costs
$1
Year
2024
Accepted
2025-01-23

AI Summary

  • Answer: A payment of $416,669 was made for services not yet rendered.
  • Trend: Making advance payments can lead to compliance issues and financial risks.
  • List: Review payment policies, ensure services are received before payment, and implement stricter controls.

Finding Text

A contract payment of $416,669 was paid on December 15, 2023, for professional services to be provided through September 30, 2024. This payment occurred prior to services being received and accordingly is an improper payment.

Categories

Questioned Costs

Other Findings in this Audit

  • 520086 2024-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $3.76M
84.165 Magnet Schools Assistance $1.49M
10.553 School Breakfast Program $1.14M
84.425 Education Stabilization Fund $453,763
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $422,615
84.010 Title I Grants to Local Educational Agencies $340,153
84.027 Special Education Grants to States $295,996
84.424 Student Support and Academic Enrichment Program $288,016
10.558 Child and Adult Care Food Program $278,528
93.600 Head Start $221,783
84.371 Comprehensive Literacy Development $110,400
93.575 Child Care and Development Block Grant $84,698
10.559 Summer Food Service Program for Children $81,875
84.011 Migrant Education State Grant Program $72,063
84.048 Career and Technical Education -- Basic Grants to States $64,989
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $48,510
84.173 Special Education Preschool Grants $7,000
84.365 English Language Acquisition State Grants $5,177
93.434 Every Student Succeeds Act/preschool Development Grants $1,972