Finding 3955 (2023-004)

Significant Deficiency
Requirement
ABH
Questioned Costs
-
Year
2023
Accepted
2023-12-12
Audit: 6228
Organization: Bay-Arenac Isd (MI)

AI Summary

  • Answer: The School District's general ledger needed adjustments to accurately show federal revenue and expenditures.
  • Trend: There is a recurring issue with reliance on auditors for reconciliation and preparation of the SEFA.
  • List: Follow up by ensuring proper training for staff on ledger management and consider reducing dependency on auditors for future reconciliations.

Finding Text

The School District's general ledger required several adjustments to be performed to correct and properly reflect federal revenue and expenditures for the fiscal year. The School District relied on the auditor to reconcile and prepare the SEFA.

Categories

Reporting

Other Findings in this Audit

  • 3953 2023-004
    Significant Deficiency
  • 3954 2023-004
    Significant Deficiency
  • 3956 2023-004
    Significant Deficiency
  • 3957 2023-004
    Significant Deficiency
  • 3958 2023-004
    Significant Deficiency
  • 580395 2023-004
    Significant Deficiency
  • 580396 2023-004
    Significant Deficiency
  • 580397 2023-004
    Significant Deficiency
  • 580398 2023-004
    Significant Deficiency
  • 580399 2023-004
    Significant Deficiency
  • 580400 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $827,714
84.048 Career and Technical Education -- Basic Grants to States $325,934
21.027 Coronavirus State and Local Fiscal Recovery Funds $267,857
93.778 Medical Assistance Program $111,048
84.002 Adult Education - Basic Grants to States $98,792
84.173 Special Education_preschool Grants $52,299
84.010 Title I Grants to Local Educational Agencies $50,000
84.181 Special Education-Grants for Infants and Families $48,992
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $39,745
93.575 Child Care and Development Block Grant $25,000
93.434 Every Student Succeeds Act/preschool Development Grants $22,285
84.196 Education for Homeless Children and Youth $19,907
84.425 Education Stabilization Fund $8,673
10.649 Pandemic Ebt Administrative Costs $628