FAC Explorer

Finding 21413 (2022-004)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 18333
Organization: School District of the City of St. Louis (MO)
Auditor: Rubinbrown LLP

AI Summary

  • Core Issue: Controls for tracking student equipment checkouts are ineffective, risking non-compliance with federal limits.
  • Impacted Requirements: Federal program rules restrict the number of devices per student; compliance controls must be properly designed and operational.
  • Recommended Follow-Up: Management should enhance processes to ensure accurate tracking of equipment returns and compliance with federal grant requirements.

Finding Text

Finding 2022-004 Significant Deficiency: Special Tests and Provisions: Restricted Purpose ? Control and Compliance Finding ALN 32.009 ? Emergency Connectivity Fund Federal Agency: Federal Communication Commission Pass-Through Entity: Universal Service Administrative Co. Criteria Or Specific Requirement: The compliance provisions of the federal program limit the amount of equipment that one student is able to have. In addition, the Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program related to special tests and provision requirements. Condition: For 6 of 40 students that checked out equipment, student profiles that stated if equipment was returned was unable to be provided. Cause: Controls over compliance put in place by management were not operating effectively as it relates to this compliance requirement. Effect: The possibility exists that a student could exceed the limit on the number of checked out connected devices as regulated by the federal agency. Questioned Costs: Not applicable. Context: Internal controls as designed by the District to ensure that per location and per user limits of equipment that is checked out by students is properly recorded in the system and tracked through the return process were not operating effectively. Identification As A Repeat Finding: Not applicable. Recommendation: We recommend that management review its processes and controls surrounding applicable compliance requirements to improve the existing system such that it will ensure compliance with the requirements of federal grants. Views Of Responsible Officials: The Information Technology Department will revise the current process for returning equipment so that if an ECF device is not returned, the student?s profile in SIS will reflect the type of device not returned and be issued a District on-site device only. The student?s profile for the ensuing fiscal year will then reflect that the student will be eligible for an on-site device District device only.

Corrective Action Plan

Finding 2022-004 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: During the revise Information Technology reclamation process, students with ECF devices that do not return the device will be noted in SIS to not have returned an ECF device. The device will be locked through the Moysle system and can be traceable, and the student?s profile in SIS will indicate that they are eligible to receive a District only device that is retained at each school site if the student/family doesn?t start a payment plan to pay for the device that was not returned.

Categories

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency Equipment & Real Property Management Internal Control / Segregation of Duties

Other Findings in this Audit

  • 21409 2022-002
    Significant Deficiency Repeat
  • 21410 2022-002
    Significant Deficiency Repeat
  • 21411 2022-002
    Significant Deficiency Repeat
  • 21412 2022-003
    Significant Deficiency
  • 21414 2022-005
    Significant Deficiency
  • 597851 2022-002
    Significant Deficiency Repeat
  • 597852 2022-002
    Significant Deficiency Repeat
  • 597853 2022-002
    Significant Deficiency Repeat
  • 597854 2022-003
    Significant Deficiency
  • 597855 2022-004
    Significant Deficiency
  • 597856 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $4.30M
32.009 Covid-19: Emergency Connectivity Fund Program $2.36M
10.555 National School Lunch Program $1.41M
10.558 Child and Adult Care Food Program $1.02M
84.424 Student Support and Academic Enrichment Program $989,098
84.002 Adult Education - Basic Grants to States $969,421
84.367 Improving Teacher Quality State Grants $850,777
84.425 Covid-19: Education Stabilization Fund $725,947
84.048 Career and Technical Education -- Basic Grants to States $626,546
21.027 Covid-19: Coronavirus State and Local Fiscal Recovery Funds $560,670
10.582 Fresh Fruit and Vegetable Program $477,723
10.559 Summer Food Service Program for Children $454,663
84.027 Special Education_grants to States $333,567
84.365 English Language Acquisition State Grants $327,904
93.566 Refugee and Entrant Assistance_state Administered Programs $234,407
12.000 Air Force Rotc $223,046
84.173 Special Education_preschool Grants $204,389
12.000 Army Rotc $99,587
84.377 School Improvement Grants $75,971
12.000 Naval Rotc $52,761
16.839 Stop School Violence $44,618
84.010 Title I Grants to Local Educational Agencies $40,582
10.575 Farm to School Grant Program $34,513
12.000 Marines Rotc $33,399