Finding 375744 (2023-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-12
Audit: 294807
Organization: Kamalani Academy (HI)

AI Summary

  • Core Issue: The School did not provide necessary documentation to show compliance with reporting requirements for the Native Hawaiian Education Grant.
  • Impacted Requirements: The School failed to meet the financial reporting and monitoring obligations outlined in 2 CFR Sections 200.328 and 200.329.
  • Recommended Follow-Up: Management should implement procedures to ensure all grant compliance documentation is maintained and that required reports are filed timely.

Finding Text

Finding 2023 - 002 Reporting - Native Hawaiian Education – Assistance Listing 84.362A Criteria: 2 CFR Section 200.328 Financial reporting and Section 200.329 Monitoring and reporting program performance requires the School to provide certain reports during the grant period to the Department of Education. Condition: The School was unable to provide documentation to support that it complied with the reporting requirements of the Native Hawaiian Education Grant. Context and Cause of Condition: Due to turnover at the School, the School was unable to access the Native Hawaiian Education Grant portal or unable to find documentation for submitting the required reports. Questioned Costs: None Potential Effect: Without proper documentation to support if reporting was completed in accordance with requirements, the School could be found to be out of compliance with terms and conditions of the grant. Failing to comply with grant conditions could impact current and future funding. Management failed to meet or to properly maintain evidence of meeting the reporting requirements of the grant. Recommendation: We recommend management establish procedures and controls to properly maintain documentation to support that all compliance requirements under all grants have been met and to include required reporting ensuring that all reports are filed and maintained. Views of Responsible Officials: The School concurs with the finding and recommendation. See Corrective Action Plan.

Corrective Action Plan

Finding 2023 - 002 Reporting - Native Hawaiian Education – Assistance Listing 84.362A KA concurs with the Recommendation. In conjunction with the search and seating of a permanent School Director (in progress), the Reconstituted Governing Board (“RGB”) as a whole, intends to prioritize the: A) Updating and/or creation of policies (that either don’t exist or aren’t documented); B) Cascading policies to related processes and procedures; and C) Training appropriate staff; and D) Monitoring the practices, to ensure the day to day practices are consistent with and aligned to the policies, processes and procedures. Policy Focus: Grant Management (e.g., accounting, reporting, budgeting, compliance, authorized procurement, inventory, federal draws, federal progress report, communication with federal program office, utilization of curriculum, supplies, equipment in compliance with the specific grant). Any questions regarding this response may be directed to Aumoana Kanakaole-Lato, Reconstituted Governing Board Chair at aumoana.kanakaole@kamalaniacademy.org.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 375745 2023-003
    Material Weakness
  • 375746 2023-004
    Material Weakness
  • 375747 2023-005
    Material Weakness
  • 952186 2023-002
    Material Weakness
  • 952187 2023-003
    Material Weakness
  • 952188 2023-004
    Material Weakness
  • 952189 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.362 Native Hawaiian Education $892,395
84.041 Impact Aid $69,124
10.555 National School Lunch Program $45,513
84.425 Education Stabilization Fund $9,480
84.367 Improving Teacher Quality State Grants $96