Finding 29485 (2022-002)

Material Weakness

Requirement

Questioned Costs

Year

2022

Accepted

2022-10-30

Audit: 24988

Organization: Athens Area Schools (MI)

Auditor: Willis & Jurasek PC

AI Summary

Core Issue: Compliance with the Emergency Connectivity Fund's special tests and provisions is not being met.
Impacted Requirements: Key eligibility criteria and documentation standards are not consistently followed.
Recommended Follow-up: Review and enhance training on compliance requirements to ensure all staff understand and adhere to the necessary guidelines.

Finding Text

ALN 32.009 Emergency Connectivity Fund Special Tests and Provisions

Corrective Action Plan

We have discussed this finding with our auditors and now have an understanding of the requirements of this grant. Although this is a one-time grant, we will review our grant procedures to ensure a thorough understanding of grant requirements going forward. We will work with the grantor to ensure any funds are repaid as necessary. We expect this to be corrected by June 30, 2023.

Other Findings in this Audit

605927 2022-002

Material Weakness

Programs in Audit

ALN	Program Name	Expenditures
84.425	Education Stabilization Fund	$315,935
10.555	National School Lunch Program	$228,376
84.010	Title I Grants to Local Educational Agencies	$164,887
32.009	Emergency Connectivity Fund Program	$147,600
10.553	School Breakfast Program	$86,730
21.019	Coronavirus Relief Fund	$45,274
10.559	Summer Food Service Program for Children	$24,410
84.358	Rural Education	$23,423
84.367	Improving Teacher Quality State Grants	$16,644
84.424	Student Support and Academic Enrichment Program	$6,693
10.649	Pandemic Ebt Administrative Costs	$614