Finding 30485 (2022-001)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2022-12-29

AI Summary

  • Core Issue: Bi-annual certifications for employees charged to the federal program were not completed during the audit year.
  • Impacted Requirements: OMB-87 mandates that these certifications be signed bi-annually for compliance.
  • Recommended Follow-up: Ensure ongoing completion of bi-annual certifications to prevent improper charges to the federal program.

Finding Text

SA-2022-1 ? SIGNIFICANT DEFICIENCY FEDERAL AWARD PROGRAM ? 84.027 Special Education SPECIFIC REQUIREMENT - OMB-87 requires that bi-annual certification be signed for all employees charged to the federal program. CONDITION: We noted that bi-annual certifications were not performed for the year under audit. QUESTIONED COSTS: NONE CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without bi-annual certifications performed the possibility exists that expenditures may be improperly charged to the federal program. CAUSE: Bi-annual certifications were not performed. RECOMMENDATION: We recommend the District perform the bi-annual certifications for the federal program. VIEWS OF RESPONSIBLE OFFICIALS: Prior to closing audit work, certifications had been completed and provided to the Auditor. The Director of Student Services has implemented a bi-annual task to ensure yearly effort certifications are completed in a timely manner.

Corrective Action Plan

Corrective Action Plan Parkrose School District respectfully submits the following corrective action plan in response to a deficiency reported in our audit of fiscal year ended June 30, 2022. The audit was completed by the independent auditing firm Pauly Rogers and reported the deficiency listed below. The deficiencies are listed below, including the plan of action and timeframe. 1. Deficiency SA-2022-1 a. Significant Deficiency- SA-2022-1 The auditor noted the bi-annual certifications were not performed for the year-end audit for 84.027 Special Education Program. The auditor's recommendation is that the District perform the bi-annual certifications for the federal program. See the below screen shot detail from the audit report. b. The district completed the certifications before field work ending however in the future the District will have the bi-annual certifications completed prior to audit field starting. c. The certifications will be completed on a bi-annual basis in future years.

Categories

Significant Deficiency

Other Findings in this Audit

  • 606927 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $1.08M
84.010 Title I Grants to Local Educational Agencies $951,484
84.027 Special Education_grants to States $935,097
84.425 Covid-19-Education Stabilization Fund $866,575
10.553 School Breakfast Program $280,371
84.367 Improving Teacher Quality State Grants $143,962
10.555 Covid-19-National School Lunch Program $138,608
84.196 Education for Homeless Children and Youth $86,572
10.559 Summer Food Service Program for Children $67,353
10.558 Child and Adult Care Food Program $60,746
84.365 English Language Acquisition State Grants $57,810
84.424 Student Support and Academic Enrichment Program $53,972
10.558 Covid-19-Child and Adult Care Food Program $17,487
10.582 Fresh Fruit and Vegetable Program $17,409
10.560 State Administrative Expenses for Child Nutrition $5,433
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $3,864
10.649 Pandemic Ebt Administrative Costs $3,063
93.658 Foster Care_title IV-E $564