Finding 384071 (2023-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-25

AI Summary

  • Core Issue: The District reported $27,366 in expenditures for June 30, 2023, that were actually paid in September 2023, violating CFR Title 2, Part 200.305(b)(3).
  • Impacted Requirements: Funds must be disbursed for program purposes before requesting federal reimbursement, leading to an overstatement in the expenditure report.
  • Recommended Follow-Up: Ensure future grant expenditure reports only include amounts that have been paid within the reporting period, as management agrees to monitor this process.

Finding Text

Criteria or specific requirement - (including statutory, regulatory, or other citation) - The Code of Federal Regulations (CFR) Title 2, Part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $27,366 paid in September 2023. These amounts were not reported as committed or obligated. Questioned Costs - NONE. Contexts - The District received federal reimbursement before expenditures were paid. Effect - The June 30, 2023 expenditure report was filed overstating expenditures by $27,366. Cause - Grant expenditures reported on the final June 30, 2023 expenditure report included $27,366 of expenditures that that were not paid by the District until the following fiscal year. Recommendation - Grant expenditure reports should only include expenditures that have been paid during the grant report expenditure period. Managment's response - There is no disagreement with this finding and management will monitor all future federal reimbursement requests.

Corrective Action Plan

Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $27,366 paid in September 2023. These amounts were not reported as committed or obligated. Plan - Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquidation of the obligations will be reported on subsequent liquidation reports. Anticipated Date of Completion - June 2024. Name of Contact Person - Dr. Eric Heath, Superintendent. Managment Response - There is no disagreement with this finding and management will monitor all future federal reimbursement requests.

Categories

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 384072 2023-002
    Significant Deficiency
  • 384073 2023-002
    Significant Deficiency
  • 960513 2023-002
    Significant Deficiency
  • 960514 2023-002
    Significant Deficiency
  • 960515 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $285,565
10.553 School Breakfast Program $87,073
84.027 Covid-19 - Special Education_grants to States $56,880
93.778 Medical Assistance Program $25,850
84.010 Title I Grants to Local Educational Agencies $18,998
10.555 National School Lunch Program $8,403
84.173 Special Education_preschool Grants $6,932
84.173 Covid-19 - Special Education_preschool Grants $5,957
84.425 Covid-19 - Education Stabilization Fund $5,161
84.367 Improving Teacher Quality State Grants $4,819
10.556 Special Milk Program for Children $810
84.424 Student Support and Academic Enrichment Program $800
10.649 Covid-19 - Pandemic Ebt Administrative Costs $628