Finding 34985 (2022-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-02-08
Audit: 35408
Auditor: Cordova CPAS LLC

AI Summary

  • Core Issue: The District failed to provide required signatures for Native American student certifications, impacting compliance with federal reporting requirements.
  • Impacted Requirements: Certifications must be signed by the Governor of the Pueblo, the District's Superintendent, and a School Administrator to ensure proper enrollment verification.
  • Recommended Follow-Up: Implement a system to maintain and scan certification documents to prevent future compliance issues and ensure documentation is properly saved and reviewed.

Finding Text

2022-004 ? Internal Controls over Compliance over Native American Student Certifications (Significant Deficiency) Federal program information: Funding agency: U.S. Department of Education Title: Impact Aid Program Federal Assistance Listing Number: 84.041 Award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Reporting Condition: During our testwork over reporting we found the following: ? The District could not provide evidence to show that the certifications of the Native American were signed by the Governor of the Pueblo for 5 of the 25 students tested. ? The District could not provide evidence to show that the certifications of the Native American were signed by the District?s Superintendent and School Administer for 23 of the 25 students tested. Criteria: According to District?s policy for certifying the enrollment of Native American Students, the District requires that the Governor of the surrounding Pueblos certify which Pueblo members are attending the District?s schools by signing that they submitted a complete and accurate list to the District. Also, both the Superintendent and a School Administer must review the list and ensure that the students on the list are enrolled in one of the District?s schools. Effect: The District is not in compliance with the Special Reporting requirement as the rosters provided did not show evidence they had been properly reviewed by all required certifiers. Cause: The District had a change in the Director of Impact Aid in June of 2022 and the former Director moved offices and then was on vacation for a period and when the move happened, some of the certifications went missing. Auditor?s Recommendations: We recommend the District maintain the documentation of the certifications, scan them once they are completed so this issue doesn?t arise again in a future year. Agency Response: Jeanette Garcia, Indian Education Director will make sure the District's policy is followed and proper documentation supporting policy compliance is saved. Documentation for the grant application is gathered from November-January so the Indian Education Director will save the documents and provide them to the business office. After Application is submitted, the Indian Education Director will be saving the rest of the documents and providing them to the DSBS.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 34984 2022-004
    Significant Deficiency
  • 34986 2022-004
    Significant Deficiency
  • 611426 2022-004
    Significant Deficiency
  • 611427 2022-004
    Significant Deficiency
  • 611428 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $1.38M
84.041 Impact Aid $1.19M
84.371 Striving Readers $1.05M
84.010 Title I Grants to Local Educational Agencies $779,383
84.299 Indian Education -- Special Programs for Indian Children $742,398
10.553 School Breakfast Program $704,293
84.027 Special Education_grants to States $684,945
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $365,181
84.425 Education Stabilization Fund $311,767
84.060 Indian Education_grants to Local Educational Agencies $202,647
84.367 Improving Teacher Quality State Grants $132,215
10.582 Fresh Fruit and Vegetable Program $59,840
84.365 English Language Acquisition State Grants $59,418
84.048 Career and Technical Education -- Basic Grants to States $22,224
84.173 Special Education_preschool Grants $22,050
10.665 Schools and Roads - Grants to States $18,589
84.424 Student Support and Academic Enrichment Program $16,807