Finding 382870 (2023-004)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-21
Audit: 296449
Organization: Northeast School Corporation (IN)
Auditor: Crowe LLP

AI Summary

  • Core Issue: The School Corporation failed to submit the Annual Data Report on time due to a lack of review controls.
  • Impacted Requirements: This finding violates federal reporting requirements under 2 CFR 200.302(b) and 34 CFR 76.722.
  • Recommended Follow-Up: Management should enhance internal controls to ensure timely submission and have a separate reviewer validate the report's accuracy before submission.

Finding Text

FINDING 2023-004 Information on the federal program: Subject: COVID-19 Education Stabilization Fund - Internal Controls Federal Agency: Department of Education Federal Program: Elementary and Secondary School Emergency Relief (ESSER) Fund, Elementary and Secondary School Emergency Relief (ESSER II), and Elementary and Secondary School Emergency Relief (ESSER III) Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Number: S425D200013, S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness, Qualified Opinion Criteria: 2 CFR 200.302(b) states in part: "The financial management system of each non-Federal entity must provide for the following: (2) Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in §§ 200.328 Financial reporting . . . ." 34 CFR 76.722 states: "A State may require a subgrantee to submit reports in a manner and format that assists the State in complying with the requirements under 34 CFR 76.720 and in carrying out other responsibilities under the program." Condition: The School Corporation did not have a review control in place to ensure the annual data report was reviewed by someone other than the preparer and that the report was submitted timely. Cause: There were not sufficient internal controls in place to ensure the Annual Data Report was submitted by the Indiana Department of Education’s deadline. Effect: The Annual Data Report required to be submitted during fiscal year 2021 was not submitted. Questioned Costs: There were no questioned costs identified. Questioned Costs: There were no questioned costs identified. Context: The Annual Data Report for the period of July 1, 2021 to June 30, 2022 was due to the Indiana Department of Education (IDOE) by April 7, 2023. The School Corporation did not submit the report. Identification as a repeat finding, if applicable: No. Recommendation: We recommend management review internal controls around the preparation, review, and submission of the Annual Data Reports to verify reports are submitted timely. We recommend someone other than the preparer of the report perform a documented review prior to submission to validate the accuracy and completeness of the data submitted. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.

Categories

Subrecipient Monitoring Material Weakness Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 382835 2023-005
    Material Weakness
  • 382836 2023-005
    Material Weakness
  • 382837 2023-005
    Material Weakness
  • 382838 2023-005
    Material Weakness
  • 382839 2023-005
    Material Weakness
  • 382840 2023-005
    Material Weakness
  • 382841 2023-005
    Material Weakness
  • 382842 2023-005
    Material Weakness
  • 382843 2023-005
    Material Weakness
  • 382844 2023-005
    Material Weakness
  • 382845 2023-005
    Material Weakness
  • 382846 2023-006
    Material Weakness
  • 382847 2023-006
    Material Weakness
  • 382848 2023-006
    Material Weakness
  • 382849 2023-006
    Material Weakness
  • 382850 2023-006
    Material Weakness
  • 382851 2023-006
    Material Weakness
  • 382852 2023-006
    Material Weakness
  • 382853 2023-006
    Material Weakness
  • 382854 2023-006
    Material Weakness
  • 382855 2023-006
    Material Weakness
  • 382856 2023-006
    Material Weakness
  • 382857 2023-007
    Material Weakness
  • 382858 2023-007
    Material Weakness
  • 382859 2023-007
    Material Weakness
  • 382860 2023-007
    Material Weakness
  • 382861 2023-007
    Material Weakness
  • 382862 2023-007
    Material Weakness
  • 382863 2023-007
    Material Weakness
  • 382864 2023-007
    Material Weakness
  • 382865 2023-007
    Material Weakness
  • 382866 2023-007
    Material Weakness
  • 382867 2023-007
    Material Weakness
  • 382868 2023-008
    Significant Deficiency
  • 382869 2023-004
    Material Weakness
  • 382871 2023-004
    Material Weakness
  • 382872 2023-003
    Material Weakness
  • 959277 2023-005
    Material Weakness
  • 959278 2023-005
    Material Weakness
  • 959279 2023-005
    Material Weakness
  • 959280 2023-005
    Material Weakness
  • 959281 2023-005
    Material Weakness
  • 959282 2023-005
    Material Weakness
  • 959283 2023-005
    Material Weakness
  • 959284 2023-005
    Material Weakness
  • 959285 2023-005
    Material Weakness
  • 959286 2023-005
    Material Weakness
  • 959287 2023-005
    Material Weakness
  • 959288 2023-006
    Material Weakness
  • 959289 2023-006
    Material Weakness
  • 959290 2023-006
    Material Weakness
  • 959291 2023-006
    Material Weakness
  • 959292 2023-006
    Material Weakness
  • 959293 2023-006
    Material Weakness
  • 959294 2023-006
    Material Weakness
  • 959295 2023-006
    Material Weakness
  • 959296 2023-006
    Material Weakness
  • 959297 2023-006
    Material Weakness
  • 959298 2023-006
    Material Weakness
  • 959299 2023-007
    Material Weakness
  • 959300 2023-007
    Material Weakness
  • 959301 2023-007
    Material Weakness
  • 959302 2023-007
    Material Weakness
  • 959303 2023-007
    Material Weakness
  • 959304 2023-007
    Material Weakness
  • 959305 2023-007
    Material Weakness
  • 959306 2023-007
    Material Weakness
  • 959307 2023-007
    Material Weakness
  • 959308 2023-007
    Material Weakness
  • 959309 2023-007
    Material Weakness
  • 959310 2023-008
    Significant Deficiency
  • 959311 2023-004
    Material Weakness
  • 959312 2023-004
    Material Weakness
  • 959313 2023-004
    Material Weakness
  • 959314 2023-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Covid-19 - Education Stabilization Fund $1.15M
10.553 School Breakfast Program $285,585
84.010 Title I Grants to Local Educational Agencies $245,381
10.555 National School Lunch Program $95,364
84.027 Special Education_grants to States $81,850
93.778 Medical Assistance Program $34,609
84.367 Improving Teacher Quality State Grants $33,379
84.027 Covid-19 - Special Education_grants to States $26,268
84.424 Student Support and Academic Enrichment Program $11,479
84.173 Special Education_preschool Grants $4,151
84.173 Covid-19 - Special Education_preschool Grants $1,241