Finding 1162340 (2023-002)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2025-11-14
Audit: 372148
Organization: School Board City of Richmond (VA)

AI Summary

  • Core Issue: Inadequate documentation for removing a student from the adjusted cohort was identified in the Title I Grants program.
  • Impacted Requirements: SEAs and LEAs must have proper policies for documenting student removals to ensure compliance with federal guidelines.
  • Recommended Follow-Up: The grant administrator should ensure timely documentation is maintained, with monthly reports from the Director of Academic Support to the Grants Team starting in November.

Finding Text

2023-002 – Significant Deficiency and Nonmaterial Noncompliance – Allowable Costs and Activities Program: Title I Grants to Local Educational Agencies (ALN 84.010) – United States Department of Education – Virginia Department of Education; Federal Award Year: 2023. Criteria: Annual Report Card, High School Graduation Rates – SEAs and LEAS must have implemented appropriate policies and procedures for documenting the removal of a student from the adjusted cohort. Condition: For a sample of four (4) students, grant management could not provide timely documentation for one (1) sample supporting the removal of a student from the regulatory adjusted cohort. Cause: Employees and supervisors did not maintain supporting documentation. Effect: Eligible participants may not receive opportunities to participate. Questioned Costs: None Recommendation: Grant administrator should maintain adequate documentation. Views of Responsible Officials and Planned Corrective Action: The Director of Academic Support will report monthly to the Grants Team during the regularly scheduled meeting the required information pertaining to this finding to make sure RPS is in compliance. This will begin in November at our regularly scheduled meeting.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Action: The Director of Academic Support will report monthly to the Grants Team during the regularly scheduled meeting the required information pertaining to this finding to make sure RPS is in compliance. This will begin in November at our regularly scheduled meeting.

Categories

Allowable Costs / Cost Principles Significant Deficiency

Other Findings in this Audit

  • 1162339 2023-001
    Material Weakness Repeat
  • 1162341 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $15.92M
10.555 NATIONAL SCHOOL LUNCH PROGRAM $10.49M
93.600 HEAD START $8.15M
10.553 SCHOOL BREAKFAST PROGRAM $4.40M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.34M
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $1.25M
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $1.16M
84.027 SPECIAL EDUCATION GRANTS TO STATES $1.03M
10.558 CHILD AND ADULT CARE FOOD PROGRAM $1.02M
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $903,406
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $772,620
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $741,357
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $694,372
12.000 ISSUE OF DEPARTMENT OF DEFENSE EXCESS EQUIPMENT $456,614
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $376,631
84.425 EDUCATION STABILIZATION FUND $375,058
84.041 IMPACT AID $94,055
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $92,621
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $34,845
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $19,680
10.649 PANDEMIC EBT ADMINISTRATIVE COSTS $5,950
84.351 ARTS IN EDUCATION $453
93.837 CARDIOVASCULAR DISEASES RESEARCH $193