Finding 1366 (2023-005)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2023-11-07
Audit: 2560
Organization: Craig City School District (AK)

AI Summary

  • Core Issue: The Impact Aid application was submitted late, missing the January 31 deadline.
  • Impacted Requirements: Compliance with annual reporting deadlines set by the U.S. Department of Education.
  • Recommended Follow-Up: Management should submit applications early and utilize available resources to ensure timely completion.

Finding Text

Finding 2023-005 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of Education Federal Program: Impact Aid ALN: 84.041 Award Numbers: S041B 20240141 Award Years: 2024 (application year) Type of Finding: Significant deficiency in internal control over reporting and noncompliance. Criteria: Each school district must submit an Impact Aid application annually by January 31 at 11:59 p.m. Eastern Time. Condition and Context: During our review of the 2024 application, we noted that the application was not submitted timely. The application was not considered submitted until February 1, 2023. Cause: Lack of internal control over reporting requirements. Effect: Failure to submit the Impact Aid application may result in loss of funding or other penalties. Questioned Costs: None. Repeat Finding: No. Recommendation: The Department of Education urges applicants to begin working on the application well before the deadline and to not wait until the last minute. They also clearly state that application is not complete until the signature task is submitted. We recommend that management submits the application before the deadline and takes advantage of tools available on impactaid.ed.gov designed to help submit applications. Management’s Response: See Corrective Action Plan.

Corrective Action Plan

Finding 2023-005: Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Melinda Bass, Business Manager Corrective Action Plan: The preliminary audit states that each school district must submit an Impact Aid application annually by January 31 at 11:59pm Eastern Time. During Altman, Rogers & Co.’s review of CCSD’s FY 24 application, Altman, Rogers & Co. notes a significant deficiency because CCSD’s application was not submitted until February 1, 2023. CCSD discovered there was a discrepancy with the instructions for our FY 24 Impact Aid application between what was provided on the Impact Aid website for Section 7003 Application Instructions and a slide presentation that the U.S. Department of Education developed for Impact Aid Applications. CCSD’s Business Manager, Melinda Bass, followed the instructions on the Impact Aid website that stated that Impact Aid applications will be placed in a “Waiting Signature” status and the LEA user will be notified by email that they would have a task waiting. CCSD Business Manager, Melinda Bass, followed these instructions and then unfortunately discovered the discrepancy between the website and slide presentation. CCSD submitted our FY 24 Impact Aid application on time by the January 31 deadline, however, because we were waiting for email confirmation, the application wasn’t signed by the January 31 deadline and was signed on February 1. CCSD disagrees with this item being considered a significant deficiency. Moving forward, CCSD will ensure all Impact Aid applications are submitted and signed by the January 31 deadline.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 577808 2023-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $490,714
10.555 National School Lunch Program $173,089
84.027 Special Education_grants to States $164,057
84.425 Education Stabilization Fund $89,347
10.553 School Breakfast Program $71,420
84.010 Title I Grants to Local Educational Agencies $51,555
84.060 Indian Education_grants to Local Educational Agencies $43,667
84.367 Improving Teacher Quality State Grants $19,070
84.356 Alaska Native Educational Programs $19,017
84.048 Career and Technical Education -- Basic Grants to States $15,000
15.130 Indian Education_assistance to Schools $12,154
84.299 Indian Education -- Special Programs for Indian Children $10,748
84.424 Student Support and Academic Enrichment Program $9,937
10.582 Fresh Fruit and Vegetable Program $9,024
84.011 Migrant Education_state Grant Program $5,588
84.173 Special Education_preschool Grants $2,261