Finding 16699 (2022-004)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-01-04

AI Summary

  • Core Issue: The impact aid application for 2021-2022 included incorrect financial data from the wrong fiscal year.
  • Impacted Requirements: Applications must accurately report financial information to determine eligibility and funding amounts.
  • Recommended Follow-Up: Ensure future applications use the correct reports to avoid underreporting, as this issue has occurred before.

Finding Text

2022-004 FINDING - REPORTING 84.041 Impact Aid Criteria Section 7005 of the ESEA specifies that a school district desiring to receive impact aid shall submit an application for such aid. Each such application shall be submitted in such form and manner as required including information to determine the eligibility of the school district for payment and the amount of such payment. Information reported in the application is used to determine funding amounts. Condition On the impact aid application for 2021-2022, there were multiple lines of financial data that were incorrectly reported using numbers from the wrong fiscal year. Questioned Costs None Cause The District missed some input factors when running the general ledger reports and therefore missed a few general ledger accounts that should have been included in the financial data reported. Context We tested the only application submitted during the year. Effect The District underreported a couple lines of financial data by $30,000 in total. Repeat Finding Yes Recommendation The District should ensure that the impact aid application information is obtained from the correct reports. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will implement immediately

Corrective Action Plan

Contact Person - Jason Vold, Superintendent Corrective Action Plan - The District will establish a policy and procedure over the submission and retention of all source documents used in filling out Impact Aid applications. Completion Date - Immediately

Categories

Eligibility Reporting

Other Findings in this Audit

  • 593141 2022-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $1.26M
84.287 Twenty-First Century Community Learning Centers $457,712
84.010 Title I Grants to Local Educational Agencies $310,413
10.555 National School Lunch Program $282,314
93.276 Drug-Free Communities Support Program Grants $128,258
10.553 School Breakfast Program $105,167
84.060 Indian Education_grants to Local Educational Agencies $72,882
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $40,000
84.367 Improving Teacher Quality State Grants $33,109
21.027 Coronavirus State and Local Fiscal Recovery Funds $32,250
84.424 Student Support and Academic Enrichment Program $19,512
10.582 Fresh Fruit and Vegetable Program $11,461
10.558 Child and Adult Care Food Program $7,038
84.425 Education Stabilization Fund $7,023
84.358 Rural Education $5,517