Finding Text
Finding 2022-004: Significant Deficiency - Controls over Reporting Federal Program: COVID-19, Education Stabilization Fund Assistance Listing Number: 84.425 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: Claim forms are not reviewed by someone other than the original preparer. For the two claims selected for testing, the report was prepared, reviewed and submitted by the same employee. This sample was not statistically valid. Cause: There is improper segregation of duties surrounding the District?s process for preparation and submission of ESSER claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: Claims should be reviewed/approved by someone other than the original preparer. Views of responsible officials: Because of the size of our district and limited staff, this was not past practice. Currently the Bookkeeper submits the claims for ESSER and the District Administrative Assistant approves and submits them.