FAC Explorer

Finding 411121 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-01-31
Audit: 312027
Organization: Baltimore City Public School System (MD)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Schools need to improve internal controls to ensure timely review of reports for errors and irregularities.
  • Impacted Requirements: The reporting process was disrupted during virtual operations, affecting visibility and compliance.
  • Recommended Follow-up: Implement a formal process for the next reporting cycle, including clear documentation and electronic approvals by January 2023.

Finding Text

ReportingRecommendation: We recommend that the schools develop internal controls andprocedures to ensure the reports are reviewed in a timely manner to identify errorsand/or irregularities.Explanation of disagreement with audit finding: There is no disagreement with the auditfinding.Action planned/taken in response to finding:Baltimore City Schools had worked for many years with success, maintaining reportingand ensuring compliance, as evident in prior audit reviews. Specifically, with the FSRmonthly reporting (cash reimbursement request to grantor), prior to COVID-19,processes had been in place for completion of reporting, followed by review andapproval to include signature certification. Although reports completed, distribution ofdocuments in the process had been altered in our virtual world and unfortunately did notcontain the entire review/approval/submission process to be completely visible foroutside viewers. A more formal process will be instituted immediately with the nextreporting cycle to clearly display evidence of full reporting process for audit compliance.Reporting process will reflect report announcement, due date, identified preparer,reviewer/approver and report submission to funding agency. Full reporting process willbe documented via controlled, stamped signatory and date via electronic approvalprocess such as DocuSign and email correspondences for grantor submissions.Name(s) of the contact person(s) responsible for corrective action: Renee Calvi,Accounting ManagerPlanned completion date for corrective action plan: January 2023 (next round ofreporting)

Categories

Cash Management Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 411113 2022-001
    Significant Deficiency
  • 411114 2022-001
    Significant Deficiency
  • 411115 2022-001
    Significant Deficiency
  • 411116 2022-001
    Significant Deficiency
  • 411117 2022-001
    Significant Deficiency
  • 411118 2022-001
    Significant Deficiency
  • 411119 2022-002
    Significant Deficiency
  • 411120 2022-002
    Significant Deficiency
  • 411122 2022-002
    Significant Deficiency
  • 411123 2022-002
    Significant Deficiency
  • 411124 2022-002
    Significant Deficiency
  • 411125 2022-002
    Significant Deficiency
  • 411126 2022-002
    Significant Deficiency
  • 411127 2022-002
    Significant Deficiency
  • 411128 2022-002
    Significant Deficiency
  • 411129 2022-002
    Significant Deficiency
  • 411130 2022-002
    Significant Deficiency
  • 411131 2022-002
    Significant Deficiency
  • 411132 2022-001
    Significant Deficiency
  • 411133 2022-001
    Significant Deficiency
  • 411134 2022-001
    Significant Deficiency
  • 411135 2022-001
    Significant Deficiency
  • 411136 2022-001
    Significant Deficiency
  • 987555 2022-001
    Significant Deficiency
  • 987556 2022-001
    Significant Deficiency
  • 987557 2022-001
    Significant Deficiency
  • 987558 2022-001
    Significant Deficiency
  • 987559 2022-001
    Significant Deficiency
  • 987560 2022-001
    Significant Deficiency
  • 987561 2022-002
    Significant Deficiency
  • 987562 2022-002
    Significant Deficiency
  • 987563 2022-002
    Significant Deficiency
  • 987564 2022-002
    Significant Deficiency
  • 987565 2022-002
    Significant Deficiency
  • 987566 2022-002
    Significant Deficiency
  • 987567 2022-002
    Significant Deficiency
  • 987568 2022-002
    Significant Deficiency
  • 987569 2022-002
    Significant Deficiency
  • 987570 2022-002
    Significant Deficiency
  • 987571 2022-002
    Significant Deficiency
  • 987572 2022-002
    Significant Deficiency
  • 987573 2022-002
    Significant Deficiency
  • 987574 2022-001
    Significant Deficiency
  • 987575 2022-001
    Significant Deficiency
  • 987576 2022-001
    Significant Deficiency
  • 987577 2022-001
    Significant Deficiency
  • 987578 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $8.27M
10.558 Child and Adult Care Food Program $3.06M
10.582 Fresh Fruit and Vegetable Program $1.84M
10.555 National School Lunch Program $1.52M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $623,780
93.297 Teenage Pregnancy Prevention Program $280,000
84.287 Twenty-First Century Community Learning Centers $159,083
21.027 Coronavirus State and Local Fiscal Recovery Funds $150,544
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $133,252
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $132,771
84.424 Student Support and Academic Enrichment Program $55,809
84.196 Education for Homeless Children and Youth $50,860
84.367 Improving Teacher Quality State Grants $46,761
10.579 Child Nutrition Discretionary Grants Limited Availability $35,076
84.365 English Language Acquisition State Grants $23,626
84.060 Indian Education_grants to Local Educational Agencies $20,665
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $19,903
84.181 Special Education-Grants for Infants and Families $18,240
84.371 Striving Readers $17,189
16.710 Public Safety Partnership and Community Policing Grants $15,044
84.425 Education Stabilization Fund $8,888
84.377 School Improvement Grants $5,081
84.048 Career and Technical Education -- Basic Grants to States $3,000
84.010 Title I Grants to Local Educational Agencies $1,561
84.027 Special Education_grants to States $120
84.173 Special Education_preschool Grants $-14
16.607 Bulletproof Vest Partnership Program $-18