FAC Explorer

Finding 39228 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-02-09
Audit: 44811
Organization: Durango School District 9-R (CO)
Auditor: Wall Smith Bateman INC

AI Summary

  • Core Issue: The District failed to submit the Title I, Part A annual financial report on time, missing the November 15, 2021 deadline.
  • Impacted Requirements: Compliance with Title I, Part A grant reporting requirements was not met due to inadequate internal controls.
  • Recommended Follow-Up: The District should enhance its internal controls by implementing policies and procedures to ensure timely compliance with federal program requirements.

Finding Text

Finding 2022-002: Title I, Part A, CFDA 84.010 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4010 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncompliance) Condition: The Title I, Part A annual financial report was not filed until February 2, 2022. Cause: The District did not have a system of internal control in place to ensure compliance with the reporting requirements of Title I, Part A. Criteria: The Title I, Part A grant terms and conditions required the submission of the annual financial report to the Colorado Department of Education no later than November 15, 2021. Effect: The District did not comply with grant reporting deadlines. Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure compliance with federal program requirements.

Corrective Action Plan

Finding 2022-002: Title I, Part A, CFDA 84.010 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4010 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncompliance) Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure compliance with federal program requirements. Action Taken: The Finance Office has implemented a department-wide timeline containing all reporting requirements and deadlines for federal programs. Staff will reference this electronic document weekly to ensure all deadlines are being met and reports are prepared in a timely manner. All federal program and grant reports will be completed in advance with a two-step review process to ensure accuracy. This process will be tracked and maintained as part of the implementation of the electronic reporting document. If the U.S. Department of Education or U.S. Department of Agriculture have questions regarding this plan, please contact the responsible party listed below. Sincerely yours, Karen Cheser Superintendent Durango School District 9-R Kira Horenn Director of Finance Durango School District 9-R

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 615670 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $1.82M
84.027 Special Education_grants to States $1.04M
84.010 Title I Grants to Local Educational Agencies $923,737
84.425 Covid-19 - Education Stabilization Fund $675,556
10.553 School Breakfast Program $502,367
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $135,463
10.665 Schools and Roads - Grants to States $106,768
21.019 Coronavirus Relief Fund $100,644
84.060 Indian Education_grants to Local Educational Agencies $38,030
84.424 Student Support and Academic Enrichment Program $29,071
84.048 Career and Technical Education -- Basic Grants to States $28,009
84.173 Special Education_preschool Grants $20,379
84.365 English Language Acquisition State Grants $18,291
10.559 Summer Food Service Program for Children $12,633
84.323 Special Education - State Personnel Development $10,000
10.649 Pandemic Ebt Administrative Costs $3,063