Finding 39239 (2022-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-12-12

AI Summary

  • Core Issue: The District reported inaccurate expenditures in the PDE-2030 report, failing to align with the general ledger.
  • Impacted Requirements: This oversight violates 2 CFR part 200 section 302(b)(2), which mandates accurate financial disclosures for Federal awards.
  • Recommended Follow-up: Implement procedures for accurate reporting and establish a review process to ensure data consistency before report submission.

Finding Text

2022-002 Reporting Education Stabilization Fund (ESSER) ? ALN 84.425 Criteria: Pursuant to 2 CFR part 200 section 302(b)(2), a non-Federal entity must provide for accurate, current, and complete disclosure of the financial results of each Federal award or program. Condition: During testing it was noted one of the three PDE-2030 reports did not contain accurate information as the expenditures reported did not agree to the District?s general ledger. Cause: Due to oversight the District did not report expenditures on a cumulative basis. Effect: Internal controls are not functioning as designed and the District is not in compliance with reporting requirements of the program. Questioned Costs: None Recommendation: The District should develop procedures to ensure accurate information is reported to allow for adequate tracking of the financial results of each Federal award. In addition, reports should be reviewed by an appropriate individual prior to submission to ensure the data entered into the reports is consistent with the District?s records. Management?s Response: The District inadvertently omitted cumulative expenditures when filing the 2021-2022 PDE 2030 reports. The District did discover this in preparation for the 2021-2022 audit; but, not until after the filing of the 9/30/22 PDE 2030 report. The 12/31/22 PDE 2030 report will correct the cumulative expense to the correct amount. In the future, the District will take stronger measurers to ensure this will not reoccur.

Categories

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 39232 2022-001
    Material Weakness
  • 39233 2022-002
    Material Weakness
  • 39234 2022-001
    Material Weakness
  • 39235 2022-002
    Material Weakness
  • 39236 2022-001
    Material Weakness
  • 39237 2022-002
    Material Weakness
  • 39238 2022-001
    Material Weakness
  • 39240 2022-001
    Material Weakness
  • 39241 2022-002
    Material Weakness
  • 39242 2022-001
    Material Weakness
  • 39243 2022-002
    Material Weakness
  • 39244 2022-001
    Material Weakness
  • 39245 2022-002
    Material Weakness
  • 39246 2022-001
    Material Weakness
  • 39247 2022-002
    Material Weakness
  • 39248 2022-001
    Material Weakness
  • 39249 2022-002
    Material Weakness
  • 615674 2022-001
    Material Weakness
  • 615675 2022-002
    Material Weakness
  • 615676 2022-001
    Material Weakness
  • 615677 2022-002
    Material Weakness
  • 615678 2022-001
    Material Weakness
  • 615679 2022-002
    Material Weakness
  • 615680 2022-001
    Material Weakness
  • 615681 2022-002
    Material Weakness
  • 615682 2022-001
    Material Weakness
  • 615683 2022-002
    Material Weakness
  • 615684 2022-001
    Material Weakness
  • 615685 2022-002
    Material Weakness
  • 615686 2022-001
    Material Weakness
  • 615687 2022-002
    Material Weakness
  • 615688 2022-001
    Material Weakness
  • 615689 2022-002
    Material Weakness
  • 615690 2022-001
    Material Weakness
  • 615691 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $450,302
10.553 School Breakfast Program $176,585
84.027 Special Education_grants to States $155,932
84.367 Improving Teacher Quality State Grants $63,499
10.555 National School Lunch Program $57,461
10.582 Fresh Fruit and Vegetable Program $31,837
84.424 Student Support and Academic Enrichment Program $31,393
10.559 Summer Food Service Program for Children $29,845
84.358 Rural Education $25,825
84.365 English Language Acquisition State Grants $15,224
84.425 Education Stabilization Fund $7,526
10.649 Pandemic Ebt Administrative Costs $3,063
84.173 Special Education_preschool Grants $673