Finding 43782 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-02-09
Audit: 48611
Auditor: Whitley Penn LLP

AI Summary

  • Core Issue: The financial report requested reimbursement for ineligible expenses, specifically payroll from prior periods.
  • Impacted Requirements: Internal controls over financial reporting must ensure only eligible expenditures are submitted for reimbursement.
  • Recommended Follow-Up: The District should implement stronger internal controls to verify the eligibility of expenditures before requesting reimbursements.

Finding Text

Finding: #2022-001 ? Financial report included a request for ineligible expenditure reimbursement (L. Financial Reporting) Significant Deficiency Program Information ALN 84.010, Title ? ISAS Criteria: Internal controls over financial reporting internal controls to request reimbursement should be in place to include only request for reimbursement based on proper expenditures for the program. Conditions: Reimbursements included payroll related expenditures for prior periods, which did not qualify for current year reimbursements. Cause: The District was under the impression that expenditures were proper to request for reimbursement. Effect: Reimbursements received for expenditures that did not qualify for reimbursements. Questioned Costs: None Repeat Finding: No Recommendations: The District should ensure that proper internal controls exist when requesting reimbursements for program expenditures. View of Responsible Officials: Agree with the finding and see Corrective Action Plan

Corrective Action Plan

Finding #2022-001 ? ALN 84.010, Title ? ISAS; L. Financial Reporting Corrective Action Planned: The District will implement controls to ensure reimbursement requests include proper expenditures. Anticipated Completion Date: November 2022

Categories

Cash Management Eligibility Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 620224 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $6.67M
84.010 Title I Grants to Local Educational Agencies $1.94M
84.027 Special Education_grants to States $1.51M
84.287 Twenty-First Century Community Learning Centers $1.09M
84.377 School Improvement Grants $413,239
84.424 Student Support and Academic Enrichment Program $367,497
32.009 Emergency Connectivity Fund Program $343,525
84.367 Improving Teacher Quality State Grants $187,766
84.048 Career and Technical Education -- Basic Grants to States $99,501
84.425 Education Stabilization Fund $506