Finding 3118 (2023-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2023-12-01

AI Summary

  • Core Issue: The District's enrollment data does not match the Impact Aid Application, leading to potential inaccuracies.
  • Impacted Requirements: The District must accurately report the number of federally connected children on the Impact Aid application.
  • Recommended Follow-Up: Improve monitoring procedures to ensure accurate data is submitted in future applications.

Finding Text

Condition: Enrollment and supporting data provided by the District as of the survey date did not agree with the Impact Aid Application as follows: see chart. Criteria: The District is responsible for reporting a correct count of federally connected children in various categories on their Impact Aid application. Cause: Provedures in place to monitor accuracy of the final application before submission were not sufficient to avoid undetected errors. Effect: The District may receive incorrect Impact Aid under the grant application than is appropriate for federally connected children in general, and those receiving special services based on incorrect number of children reported. Recommendation: District personnel should enhance control procedures to monitor the application process to ensure correct infmation is being reported.

Corrective Action Plan

We had used the Impact Aid Coronavirus Relief Act when submitting FY2022 and FY2023 application so had not completed a survey for several years. We will add procedures and formulas in the source census files to ensure children count of each category agrees to the application.

Categories

Reporting

Other Findings in this Audit

  • 579560 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $1.06M
84.010 Title I Grants to Local Educational Agencies $236,785
10.555 National School Lunch Program $153,390
84.425 Education Stabilization Fund $105,000
84.060 Indian Education_grants to Local Educational Agencies $82,432
93.575 Child Care and Development Block Grant $75,310
84.287 Twenty-First Century Community Learning Centers $70,249
84.027 Special Education_grants to States $65,854
10.553 School Breakfast Program $42,117
15.130 Indian Education_assistance to Schools $27,954
10.569 Emergency Food Assistance Program (food Commodities) $19,237
10.559 Summer Food Service Program for Children $12,513
10.582 Fresh Fruit and Vegetable Program $7,944
84.358 Rural Education $6,385
84.048 Career and Technical Education -- Basic Grants to States $4,606
84.173 Special Education_preschool Grants $4,037