FAC Explorer

Finding 1113875 (2024-005)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2024
Accepted
2025-03-26
Audit: 348621
Organization: Little Eagle Grant School (SD)
Auditor: Brady Martz & Associates PC

AI Summary

  • Core Issue: Missing invoices for two transactions reimbursed by grant funds indicate a lack of compliance with internal controls.
  • Impacted Requirements: All transactions reimbursed by grants must have proper documentation, including invoices and approved purchase orders.
  • Recommended Follow-Up: Ensure all school personnel adhere to the purchase order process and implement a system for scanning and storing purchase documents to prevent future issues.

Finding Text

2024-005 – AL 15.042: Indian School Equalization & AL 15.047: Indian Education Facilities, Operations & Maintenance – Activities Allowed or Unallowed – Significant Deficiency Criteria The School’s internal controls over compliance require that an invoice and purchase order be provided and approved for all transactions that are reimbursed by grant funds. Condition There was one transaction reimbursed by AL 15.047 and one transaction reimbursed by AL 15.042 that did not have invoices to support the transaction that was recorded in the general ledger detail. Cause Invoices were not provided to support the purchase made. Effect Unallowable costs may have been charged to the grant. Questioned Costs None Repeat Finding This is a new finding in the current year. Recommendation Invoices and approved purchase orders should be presented and approved for all transactions that are reimbursed by grant funds. View of Responsible Officials and Planned Corrective Actions Management recommends all school personnel follow the purchase order process when making any purchases with school funding, as established by the School Board. Management has also started the practice of scanning all purchase documents onto every purchase transaction in order to eliminate the possibility of lost or misplaced documents.

Categories

Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Other Findings in this Audit

  • 537431 2024-004
    Significant Deficiency
  • 537432 2024-004
    Significant Deficiency
  • 537433 2024-005
    Significant Deficiency
  • 537434 2024-005
    Significant Deficiency
  • 1113873 2024-004
    Significant Deficiency
  • 1113874 2024-004
    Significant Deficiency
  • 1113876 2024-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
15.042 Indian School Equalization $705,580
84.027 Special Education Grants to States $379,140
15.046 Administrative Cost Grants for Indian Schools $251,840
84.010 Title I Grants to Local Educational Agencies $238,390
15.047 Indian Education Facilities, Operations, and Maintenance $129,812
15.044 Indian Schools Student Transportation $105,089
84.424 Student Support and Academic Enrichment Program $63,420
10.555 National School Lunch Program $41,048
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $22,000
10.553 School Breakfast Program $18,711
84.060 Indian Education Grants to Local Educational Agencies $15,972
10.582 Fresh Fruit and Vegetable Program $5,325
84.358 Rural Education $1,100