Finding 383722 (2023-007)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-22

AI Summary

  • Core Issue: The district failed to provide accurate student account numbers for the Impact Aid application.
  • Impacted Requirements: Timely and accurate reporting of student enrollment is essential for the Impact Aid program.
  • Recommended Follow-Up: The district should enhance its policies and procedures for payroll review to prevent future inaccuracies.

Finding Text

2023–008 Enrollment Reporting – Material Weakness AL #84.010 Impact Aid Criteria Districts are required to report student enrollment information on the Impact Aid application. The administration of the Impact Aid program depends heavily on the accuracy and timeliness of the enrollment information reported by the institution. Condition Solen Public School District No. 3 was unable to provide for the student account numbers submitted on the Impact Aid application. Cause The District did not properly execute its policies and procedures for review of payroll disbursements. Effect Grant awards potentially overcharged. Recommendation We recommend the District follow and properly execute its policies and procedures it has in place related to its payroll expenditures. Views of Responsible Officials and Planned Corrective Actions The district will implement measures to enhance the accuracy and verification of data reported on the Federal Impact Aid Application. The Superintendent and Business Manager will work together in the future to implement validation checks and verification processes to ensure there is accurate documentation to verify information on the application. Indication of Repeat Finding This is a repeat finding of 2022-008.

Corrective Action Plan

Contact Person David Drapeaux Corrective Action Plan The district will implement measures to enhance the accuracy and verification of data reported on the Federal Impact Aid Application. The Superintendent and Business Manager will work together in the future to implement validation checks and verification processes to ensure there is accurate documentation to verify information on the application. Completion Date On-going

Categories

Material Weakness Reporting

Other Findings in this Audit

  • 383723 2023-008
    Material Weakness Repeat
  • 383724 2023-008
    Material Weakness Repeat
  • 383725 2023-008
    Material Weakness Repeat
  • 383726 2023-008
    Material Weakness Repeat
  • 383727 2023-009
    Material Weakness Repeat
  • 383728 2023-009
    Material Weakness Repeat
  • 383729 2023-009
    Material Weakness Repeat
  • 383730 2023-009
    Material Weakness Repeat
  • 383731 2023-009
    Material Weakness Repeat
  • 383732 2023-008
    Material Weakness Repeat
  • 960164 2023-007
    Material Weakness Repeat
  • 960165 2023-008
    Material Weakness Repeat
  • 960166 2023-008
    Material Weakness Repeat
  • 960167 2023-008
    Material Weakness Repeat
  • 960168 2023-008
    Material Weakness Repeat
  • 960169 2023-009
    Material Weakness Repeat
  • 960170 2023-009
    Material Weakness Repeat
  • 960171 2023-009
    Material Weakness Repeat
  • 960172 2023-009
    Material Weakness Repeat
  • 960173 2023-009
    Material Weakness Repeat
  • 960174 2023-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $1.72M
84.010 Title I Grants to Local Educational Agencies $477,604
84.367 Improving Teacher Quality State Grants $59,626
10.553 School Breakfast Program $48,834
84.424 Student Support and Academic Enrichment Program $48,446
84.060 Indian Education_grants to Local Educational Agencies $45,883
10.559 Summer Food Service Program for Children $44,214
84.425 Education Stabilization Fund $30,000
15.130 Indian Education_assistance to Schools $15,403
84.287 Twenty-First Century Community Learning Centers $14,352
10.555 National School Lunch Program $11,316
84.358 Rural Education $4,769
10.560 State Administrative Expenses for Child Nutrition $1,803