FAC Explorer

Finding 39678 (2022-004)

Material Weakness
Requirement
B
Questioned Costs
$1
Year
2022
Accepted
2022-10-31
Audit: 37977
Organization: Westwood Community School District (MI)
Auditor: Alan C Young & Associates PC

AI Summary

  • Core Issue: Federal funds were used for activities not allowed under the approved budget.
  • Impacted Requirements: Compliance with the Uniform Guidance and Michigan Department of Education standards was not met.
  • Recommended Follow-up: Review and verify all expenditures to ensure they align with the approved budget to prevent questioned costs.

Finding Text

Criteria ? Federal funds must be used only for activities allowed in accordance with the Uniform Guidance, Michigan Department of Education compliance requirements, and must be consistent with the approved budget. Condition ? During our testing, we noted that for 6 out of 30 samples selected for disbursement testing, allowability of expenditures could not be verified. Questioned Costs ? $466,247 Cause/Effect ? The School District claimed reimbursement for expenditures which were not consistent with the approved budget. This resulted in the School District receiving the grant funds for unallowable expenditures.

Categories

Questioned Costs Allowable Costs / Cost Principles Cash Management

Other Findings in this Audit

  • 39672 2022-004
    Material Weakness
  • 39673 2022-004
    Material Weakness
  • 39674 2022-004
    Material Weakness
  • 39675 2022-004
    Material Weakness
  • 39676 2022-004
    Material Weakness
  • 39677 2022-004
    Material Weakness
  • 39679 2022-004
    Material Weakness
  • 39680 2022-004
    Material Weakness
  • 616114 2022-004
    Material Weakness
  • 616115 2022-004
    Material Weakness
  • 616116 2022-004
    Material Weakness
  • 616117 2022-004
    Material Weakness
  • 616118 2022-004
    Material Weakness
  • 616119 2022-004
    Material Weakness
  • 616120 2022-004
    Material Weakness
  • 616121 2022-004
    Material Weakness
  • 616122 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $1.53M
84.027 Special Education_grants to States $679,614
10.555 National School Lunch Program $591,857
10.553 School Breakfast Program $289,744
84.367 Improving Teacher Quality State Grants $126,945
84.424 Student Support and Academic Enrichment Program $120,095
84.048 Career and Technical Education -- Basic Grants to States $30,628
12.002 Procurement Technical Assistance for Business Firms $29,894
10.582 Fresh Fruit and Vegetable Program $23,071
84.425 Education Stabilization Fund $18,750
84.173 Special Education_preschool Grants $11,432
84.365 English Language Acquisition State Grants $9,276
93.778 Medical Assistance Program $7,219
10.559 Summer Food Service Program for Children $5,936
10.649 Pandemic Ebt Administrative Costs $3,063