FAC Explorer

Finding 370079 (2022-001)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2024-02-22
Audit: 291609
Organization: City of Winchester, Virginia (VA)
Auditor: Brown Edwards & CO LLP

AI Summary

  • Core Issue: $14,000 in allowable ESSER costs were recorded in the wrong fiscal year due to procedural lapses.
  • Impacted Requirements: Expenditures must be reported accurately for the Schedule of Expenditures of Federal Awards.
  • Recommended Follow-Up: Enhance communication with departments to ensure timely submission of invoices to Finance.

Finding Text

2022-001: Controls Over Cutoff – Elementary and Secondary School Emergency Relief (ESSER) – AL# 84.425D, 84.425U (Significant Deficiency in Controls Over Compliance) Condition: During our review of ESSER expenditures, we noted approximately $14,000 of allowable costs that were recorded in the wrong period. Criteria: The expenditures must be reported in the proper period for accurate reporting on the Schedule of Expenditures of Federal Awards. Cause: Procedures in place to ensure all expenditures are recorded in the proper period were not followed. Effect: Approximately $14,000 of allowable costs were recorded in fiscal year 2022 instead of fiscal year 2021. Questioned Cost Amount: N/A – the expenditures in question are allowable costs that were reported in the wrong fiscal year. Perspective Information: Two items out of 25 tested. Context: The individual overseeing the project did not provide invoices to Finance in a timely manner. Recommendation: We recommend continued communications with all departments to ensure all invoices are being submitted to Finance in a timely manner in order to record expenditures in the proper reporting period. Views of Responsible Officials and Planned Corrective Action: The Director of Finance of Winchester Public Schools will communicate the importance of getting invoices to the School’s finance department in a timely manner.

Categories

Reporting Allowable Costs / Cost Principles Significant Deficiency

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.42M
84.010 Title I Grants to Local Educational Agencies $1.40M
84.027 Special Education_grants to States $1.17M
84.411 Investing in Innovation (i3) Fund $1.01M
20.507 Federal Transit_formula Grants $931,874
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $923,709
84.374 Teacher Incentive Fund $859,299
93.659 Adoption Assistance $706,592
21.019 Coronavirus Relief Fund $630,539
10.553 School Breakfast Program $602,265
93.778 Medical Assistance Program $486,766
84.425 Education Stabilization Fund $450,684
14.218 Community Development Block Grants/entitlement Grants $422,141
93.658 Foster Care_title IV-E $384,458
93.667 Social Services Block Grant $373,491
32.009 Emergency Connectivity Fund Program $347,226
93.558 Temporary Assistance for Needy Families $315,464
84.367 Improving Teacher Quality State Grants $303,933
84.181 Special Education-Grants for Infants and Families $221,441
84.365 English Language Acquisition State Grants $156,837
84.048 Career and Technical Education -- Basic Grants to States $136,107
10.555 National School Lunch Program $118,315
16.575 Crime Victim Assistance $115,535
20.205 Highway Planning and Construction $111,857
97.044 Assistance to Firefighters Grant $105,841
16.710 Public Safety Partnership and Community Policing Grants $98,016
84.184 Safe and Drug-Free Schools and Communities_national Programs $95,877
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $71,005
95.001 High Intensity Drug Trafficking Areas Program $65,635
84.173 Special Education_preschool Grants $63,466
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $63,434
93.556 Promoting Safe and Stable Families $50,960
93.568 Low-Income Home Energy Assistance $49,193
97.073 State Homeland Security Program (shsp) $45,903
84.387 McKinney-Vento Education for Homeless Children and Youth $34,537
20.601 Alcohol Impaired Driving Countermeasures Incentive Grants I $18,296
16.607 Bulletproof Vest Partnership Program $15,952
93.090 Guardianship Assistance $11,644
93.472 Title IV-E Prevention and Family Services and Programs (a) $9,149
97.042 Emergency Management Performance Grants $8,905
93.599 Chafee Education and Training Vouchers Program (etv) $7,166
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $6,220
10.664 Cooperative Forestry Assistance $5,900
93.767 Children's Health Insurance Program $4,971
93.603 Adoption Incentive Payments $4,952
45.025 Promotion of the Arts_partnership Agreements $4,500
93.566 Refugee and Entrant Assistance_state Administered Programs $3,899
93.590 Community-Based Child Abuse Prevention Grants $993
16.738 Edward Byrne Memorial Justice Assistance Grant Program $778
93.645 Stephanie Tubbs Jones Child Welfare Services Program $754