FAC Explorer

Finding 46857 (2022-005)

-
Requirement
P
Questioned Costs
$1
Year
2022
Accepted
2023-02-23
Audit: 54122
Organization: Southside Independent School District (TX)
Auditor: Abip

AI Summary

  • Core Issue: The District lacks evidence of a second-person review for federal fund drawdowns.
  • Impacted Requirements: Federal drawdowns must be documented with calculations and reviewed by another individual.
  • Recommended Follow-Up: Implement a process for a second review and approval of drawdown requests before funds are requested.

Finding Text

Criteria: The federal drawdowns should be documented with support for the calculation of the amount and with indication of a review by a second individual to ensure the propriety of the amount. Condition/Cause: The District?s process for requesting funds did not have evidence of a review by a second individual prior to drawing the funds down from the grantor. Effect: The District did not have a strong control environment to ensure federal drawdowns were properly supported and calculated for the amounts requested. Recommendation: We recommend the District implement processes to have a second person review and approve the support and the drawdown amount from federal grants prior to requesting those funds from the grantor. Response from Responsible Officials and Corrective Actions: Action: Written procedures will be developed to address the protocols of records retention and management.

Corrective Action Plan

Criteria: The federal drawdowns should be documented with support for the calculation of the amount and with indication of a review by a second individual to ensure the propriety of the amount. Condition/Cause: The District?s process for requesting funds did not have evidence of a review by a second individual prior to drawing the funds down from the grantor. Effect: The District did not have a strong control environment to ensure federal drawdowns were properly supported and calculated for the amounts requested. Recommendation: We recommend the District implement processes to have a second person review and approve the support and the drawdown amount from federal grants prior to requesting those funds from the grantor. Response from Responsible Officials and Corrective Actions: Action: Written procedures will be developed to address the protocols of records retention and management.

Categories

Questioned Costs Cash Management Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $3.19M
10.558 Child and Adult Care Food Program $2.01M
93.199 School Health and Related Services (shars) $1.85M
10.553 School Breakfast Program $1.42M
84.367 Improving Teacher Quality State Grants $444,507
84.027 Special Education_grants to States $269,305
93.600 Head Start $216,000
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $202,298
93.778 Medical Assistance Program $84,233
12.000 Air Force Junior Reserve Officers Training Corp. (afjrotc) $51,890
84.425 Education Stabilization Fund $36,446
84.365 English Language Acquisition State Grants $17,670
84.173 Special Education_preschool Grants $13,815
84.196 Education for Homeless Children and Youth $8,522
84.048 Career and Technical Education -- Basic Grants to States $3,835
84.424 Student Support and Academic Enrichment Program $2,949
84.018 Overseas Programs_special Bilateral Projects $21
84.010 Title I Grants to Local Educational Agencies $-12,315