FAC Explorer

Finding 29176 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-11-12
Audit: 24638
Organization: Annette Islands School District (AK)
Auditor: Altman Rogers & CO

AI Summary

  • Core Issue: One quarterly financial report was submitted late, breaching the 30-day deadline.
  • Impacted Requirements: Compliance with federal reporting requirements is crucial to maintain funding.
  • Recommended Follow-Up: Management should enhance internal controls to ensure timely submission of all reports.

Finding Text

Finding 2022-001 Lack of Internal Control and Noncompliance over Reporting Federal Agency: U.S. Department of Education passed through the State of Alaska, Department of Education and Early Development Federal Programs: COVID-19 Elementary and Secondary School Emergency Relief Fund ALN: 84.425D Award Numbers: ER 22.AISD.01 Award Years: 2022 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Reporting requirements within the grant agreement states that quarterly financial reports must be submitted within 30 days of the end of the quarter. Condition and Context: During our compliance testing of 4 out of 8 quarterly reports that were submitted during fiscal year 2022 it was determined that one of the reports was submitted after the 30 day deadline. Cause: Lack of internal controls over reporting requirements. Effect: Failure to follow reporting requirements could result in the loss of federal funding. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding and we consider this an isolated instance. Recommendation: We recommend that management complies with all reporting requirements. Management?s Response: Management concurs with this finding, see corrective action plan.

Corrective Action Plan

Finding 2022-001 Lack of Internal Control and Noncompliance over Reporting Name of Contact Person: Ashley Scott, Business Manager Corrective Action Plan: Administration will develop the grant applications within GMS early enough to allow DEED time to provide suggestions and input on the application. This will allow the District enough time to make edits based upon input from DEED to submit and have the grant application approved with enough time to complete the first quarter draw before the October 31st deadline. Proposed Completion Date: Corrective action has already been implemented.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 605618 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $5.28M
84.425 Education Stabilization Fund $1.03M
10.665 Schools and Roads - Grants to States $611,872
84.010 Title I Grants to Local Educational Agencies $218,446
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $128,769
84.027 Special Education_grants to States $114,785
84.060 Indian Education_grants to Local Educational Agencies $112,175
10.553 School Breakfast Program $99,586
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $76,160
84.367 Improving Teacher Quality State Grants $41,239
84.048 Career and Technical Education -- Basic Grants to States $27,000
10.559 Summer Food Service Program for Children $13,138
10.555 National School Lunch Program $12,860
10.582 Fresh Fruit and Vegetable Program $10,631
84.358 Rural Education $7,353
45.025 Promotion of the Arts_partnership Agreements $4,641
45.024 Promotion of the Arts_grants to Organizations and Individuals $2,685
84.173 Special Education_preschool Grants $2,271
84.356 Alaska Native Educational Programs $1,126
10.649 Pandemic Ebt Administrative Costs $614