Finding Text
2023-004 – Material Weakness and Material Noncompliance – Title I Budgets - Allowability
Program information: Title I Grants to Local Educational Agencies, Title I Part I Imp Basic Programs. U.S. Department of Education, Passed through Michigan Department of Education, AL #84.010.
Criteria: The School District has a responsibility to properly budget for all funds by function that are expected to be spent.
Condition: For the Title I Part A grant, the district budgeted completed a budget within MEGS+, however, the amount that was approved in the districts final board approved budget amendment did not match the amounts by function in MEGS+.
Questioned costs: None
Cause and effect: This was caused due to significant turnover in the business office at year end, resulting in a lack of skills, knowledge, and experience, related to amending the year end final budget.
Recommendation: We recommend that the district ensures that the budget is properly completed and
amended before year end, and that the district monitors the budget throughout the year to ensure that items are being properly budgeted for.
Views of responsible officials: Management agrees with the finding.
Corrective action plan: See attached corrective action plan.