Finding 1216987 (2025-002)

Condition: One of the pupils tested who was claimed for Impact Aid had an address which was not within federal non-taxable property. Criteria: Impact Aid claiming requirements only allow the District to claim pupils whose address is within federal non-taxable property. Cause: The District's controls did not identify discrepancies between pupil's addresses and the categories they should or should not have been reported under for the purposes of Impact Aid. Effect: The District incorrectly claimed at least one student under Impact Aid who did not qualify. Recommendation: We recommend that the District review its internal controls over compiling listings of pupils for Impact Aid, and ensure they are reviewing that the pupil's address agrees with the category they are being reported under. Corrective Action Plan: The Business Manager will assess the internal controls over the Impact Aid claims and adjust the processes to ensure accurate claims.