Finding 396394 (2023-005)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-05-10
Audit: 305967
Organization: Hamtramck Public Schools (MI)
Auditor: Yeo & Yeo PC

AI Summary

  • Core Issue: The school district failed to provide necessary documentation for compliance with Title I grant requirements, leading to a material weakness and noncompliance.
  • Impacted Requirements: Key compliance areas lacking documentation include Eligibility, Earmarking, and Special Tests related to the Title I grant.
  • Recommended Follow-Up: Review and improve documentation practices for Title I compliance, and ensure all staff are trained on the importance of maintaining proper records.

Finding Text

2023-005 – Material Weakness and Material Noncompliance – Compliance Areas Documentation 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 should maintain proper documentation to support that it is in compliance with applicable compliance areas related to the Title I Grant Condition: For the following compliance sections, the district was not able to find documentation to support compliance with the applicable standards for the year ended June 30, 2023: - Eligibility – Schoolwide plans and Comparability - Earmarking – Carryover Waiver - Special Tests – Assessment System Security As a result, the organization was not able to prove that they were in compliance with the applicable requirements of the Title I Part A grant. Questioned costs: None Cause and effect: This was caused due to significant turnover in the business office and curriculum department at year end, resulting in a lack of skills, knowledge, and experience related to proper documentation of grant compliance. Recommendation: We recommend that the organization reviews all compliance requirements of the Title I grant and reviews the documentation that they currently have on hand to be sure that going forward, all documentation is properly maintained. Additionally, we recommend that the district reviews compliance standards of the grants with all applicable staff to ensure that they understand the importance of maintaining proper documentation. Views of responsible officials: Management agrees with the finding. Corrective action plan: See attached corrective action plan.

Categories

Matching / Level of Effort / Earmarking Eligibility Material Weakness

Other Findings in this Audit

  • 396391 2023-004
    Material Weakness
  • 396392 2023-005
    Material Weakness
  • 396393 2023-004
    Material Weakness
  • 396395 2023-003
    Material Weakness
  • 396396 2023-003
    Material Weakness
  • 396397 2023-003
    Material Weakness
  • 396398 2023-003
    Material Weakness
  • 396399 2023-006
    Material Weakness
  • 396400 2023-006
    Material Weakness
  • 396401 2023-006
    Material Weakness
  • 396402 2023-006
    Material Weakness
  • 972833 2023-004
    Material Weakness
  • 972834 2023-005
    Material Weakness
  • 972835 2023-004
    Material Weakness
  • 972836 2023-005
    Material Weakness
  • 972837 2023-003
    Material Weakness
  • 972838 2023-003
    Material Weakness
  • 972839 2023-003
    Material Weakness
  • 972840 2023-003
    Material Weakness
  • 972841 2023-006
    Material Weakness
  • 972842 2023-006
    Material Weakness
  • 972843 2023-006
    Material Weakness
  • 972844 2023-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $2.99M
84.010 Title I Grants to Local Educational Agencies $931,049
10.559 Summer Food Service Program for Children $310,579
84.002 Adult Education - Basic Grants to States $246,994
10.555 National School Lunch Program $172,934
10.582 Fresh Fruit and Vegetable Program $98,850
84.365 English Language Acquisition State Grants $82,061
10.553 School Breakfast Program $69,938
84.424 Student Support and Academic Enrichment Program $63,871
84.367 Improving Teacher Quality State Grants $55,428
84.048 Career and Technical Education -- Basic Grants to States $44,682
93.778 Medical Assistance Program $12,248
10.579 Child Nutrition Discretionary Grants Limited Availability $10,000
10.649 Pandemic Ebt Administrative Costs $3,135
84.027 Special Education_grants to States $2,707
10.558 Child and Adult Care Food Program $1,331