FAC Explorer

Finding 45612 (2022-001)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2022-12-13
Audit: 40521
Organization: City of Dalton Board of Education (GA)
Auditor: Estes & Walcott

AI Summary

  • Core Issue: Charges to federal programs did not meet required compliance standards.
  • Impacted Requirements: Internal control policies and federal program requirements were not followed in multiple instances.
  • Recommended Follow-Up: Implement additional procedures to ensure adherence to all School District policies and prevent future issues.

Finding Text

Criteria: Charges to federal programs should comply with federal requirements of the program and comply with School District internal control policies and procedures. Condition: Charges to the federal program did not comply with program requirements. Cause: In two separate sampling applications, four items of a population of seventy-six and sixteen items of a population of twenty-five were found to not adhere to the internal control and compliance policies and procedures set forth by the School District. Effect: The School District failed to comply with program requirements. Recommendation: Procedures should be implemented to ensure all School District policies and procedures are followed. Management Response: We concur. Additional procedures will be implemented to prevent future occurrences.

Corrective Action Plan

Finding: Charges to the federal program did not comply with federal requirements of the program and comply with existing internal control policies in place to assure compliance with program requirements. Questioned Costs: None Status: Corrective action in progress Corrective Action: The school district concurs with the finding. District administration, staff accountant, Title I director, and support personnel have reviewed the finding. Additionally, the finance staff are providing on-going training for all appropriate personnel. The finance department and Title I director will review program supporting documentation periodically throughout the year and prior to yearend close to ensure that school district internal control policies are being followed. Contact: Laura Orr, Title I Director Completion Date: June 30, 2023

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 622054 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $6.03M
10.553 School Breakfast Program $2.19M
84.010 Title I Grants to Local Educational Agencies $2.04M
84.027 Special Education_grants to States $1.73M
84.287 Twenty-First Century Community Learning Centers $340,370
84.367 Improving Teacher Quality State Grants $249,805
84.365 English Language Acquisition State Grants $224,081
84.424 Student Support and Academic Enrichment Program $201,678
84.048 Career and Technical Education -- Basic Grants to States $87,021
93.575 Child Care and Development Block Grant $68,986
12.357 Rotc Language and Culture Training Grants $60,924
84.196 Education for Homeless Children and Youth $59,380
84.173 Special Education_preschool Grants $56,108
84.425 Education Stabilization Fund $34,626