FAC Explorer

Finding 398297 (2023-004)

Significant Deficiency
Requirement
ABF
Questioned Costs
-
Year
2023
Accepted
2024-05-22
Audit: 306983
Organization: Eugene School District 4j (OR)
Auditor: Pauly Rogers and CO PC

AI Summary

  • Core Issue: The District misclassified items as equipment and real property in grant reporting.
  • Impacted Requirements: Accurate categorization of expenditures is essential for compliance with federal grant guidelines.
  • Recommended Follow-Up: Ensure that grant expenditures are reported correctly and implement controls to prevent future misclassifications.

Finding Text

SA-2023-004 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The grant should properly report items in correct categories of expenditures. CONDITION: The District reported significant amount of items as equipment and real property that should not have been reported as such. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting categorizations of expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.

Corrective Action Plan

17. Deficiency #17 SA-2023-004 a. Significant Deficiency - The grant should properly report items in correct categories of expenditures. b. With new staff, the SEFA report was incorrectly reporting expenditures in wrong categories. Once identified by auditors, the SEF A was corrected and submitted. Additional documentation was noted for next fiscal year to ensure federal expenditures are reported accurately. c. This was implemented as of February 2024.

Categories

Reporting Equipment & Real Property Management Significant Deficiency

Other Findings in this Audit

  • 398278 2023-001
    Significant Deficiency
  • 398279 2023-001
    Significant Deficiency
  • 398280 2023-001
    Significant Deficiency
  • 398281 2023-001
    Significant Deficiency
  • 398282 2023-001
    Significant Deficiency
  • 398283 2023-001
    Significant Deficiency
  • 398284 2023-002
    Significant Deficiency
  • 398285 2023-002
    Significant Deficiency
  • 398286 2023-002
    Significant Deficiency
  • 398287 2023-002
    Significant Deficiency
  • 398288 2023-002
    Significant Deficiency
  • 398289 2023-002
    Significant Deficiency
  • 398290 2023-003
    Significant Deficiency
  • 398291 2023-003
    Significant Deficiency
  • 398292 2023-003
    Significant Deficiency
  • 398293 2023-003
    Significant Deficiency
  • 398294 2023-003
    Significant Deficiency
  • 398295 2023-003
    Significant Deficiency
  • 398296 2023-003
    Significant Deficiency
  • 398298 2023-004
    Significant Deficiency
  • 398299 2023-004
    Significant Deficiency
  • 398300 2023-004
    Significant Deficiency
  • 398301 2023-004
    Significant Deficiency
  • 398302 2023-004
    Significant Deficiency
  • 398303 2023-005
    Significant Deficiency
  • 398304 2023-005
    Significant Deficiency
  • 398305 2023-005
    Significant Deficiency
  • 398306 2023-005
    Significant Deficiency
  • 398307 2023-005
    Significant Deficiency
  • 398308 2023-005
    Significant Deficiency
  • 974720 2023-001
    Significant Deficiency
  • 974721 2023-001
    Significant Deficiency
  • 974722 2023-001
    Significant Deficiency
  • 974723 2023-001
    Significant Deficiency
  • 974724 2023-001
    Significant Deficiency
  • 974725 2023-001
    Significant Deficiency
  • 974726 2023-002
    Significant Deficiency
  • 974727 2023-002
    Significant Deficiency
  • 974728 2023-002
    Significant Deficiency
  • 974729 2023-002
    Significant Deficiency
  • 974730 2023-002
    Significant Deficiency
  • 974731 2023-002
    Significant Deficiency
  • 974732 2023-003
    Significant Deficiency
  • 974733 2023-003
    Significant Deficiency
  • 974734 2023-003
    Significant Deficiency
  • 974735 2023-003
    Significant Deficiency
  • 974736 2023-003
    Significant Deficiency
  • 974737 2023-003
    Significant Deficiency
  • 974738 2023-003
    Significant Deficiency
  • 974739 2023-004
    Significant Deficiency
  • 974740 2023-004
    Significant Deficiency
  • 974741 2023-004
    Significant Deficiency
  • 974742 2023-004
    Significant Deficiency
  • 974743 2023-004
    Significant Deficiency
  • 974744 2023-004
    Significant Deficiency
  • 974745 2023-005
    Significant Deficiency
  • 974746 2023-005
    Significant Deficiency
  • 974747 2023-005
    Significant Deficiency
  • 974748 2023-005
    Significant Deficiency
  • 974749 2023-005
    Significant Deficiency
  • 974750 2023-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $3.60M
10.555 National School Lunch Program $3.00M
10.553 School Breakfast Program $986,517
84.027 Special Education_grants to States Covid-19 $570,081
84.367 Improving Teacher Quality State Grants $451,062
10.649 Pandemic Ebt Administrative Costs Covid-19 $295,377
84.027 Special Education_grants to States $229,703
84.060 Indian Education_grants to Local Educational Agencies $194,214
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $192,294
84.287 Twenty-First Century Community Learning Centers $146,279
20.205 Highway Planning and Construction $143,257
10.558 Child and Adult Care Food Program $96,149
84.424 Student Support and Academic Enrichment Program $95,498
84.425 Education Stabilization Fund Covid-19 $91,952
10.185 Farm to School Program $51,146
16.710 Public Safety Partnership and Community Policing Grants $50,061
84.365 English Language Acquisition State Grants $39,909
10.582 Fresh Fruit and Vegetable Program $25,292
84.173 Special Education_preschool Grants $22,193
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $20,396
84.048 Career and Technical Education -- Basic Grants to States $13,361
93.648 Child Welfare Research Training Or Demonstration $10,206
93.556 Promoting Safe and Stable Families $4,408
84.305 Education Research, Development and Dissemination $2,421
10.559 Summer Food Service Program for Children $1,028