Finding Text
2022 ? 004 Federal Agency: U.S. Department of Education Federal Program Name: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Identification Number and Year: FY 2021 and FY 2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: S010A180014, S010A200014, S010A210014 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 states in part: ?The Non-Federal entity must: (c) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: During eligibility testing, it was noted that school corporation lacked documentation of internal controls over the homeless set-aside. Questioned costs: None Context: Three of three program years for which set asides were in place. Cause: Oversight Effect: Lack of proper documentation of controls over compliance could result in errors being reported and going undetected or not detected in a timely manner. This could ultimately result in questions costs. Repeat Finding: No Recommendation: We recommend the School Corporation implement procedures and controls to ensure the required templates are used and properly reviewed and approved. Views of responsible officials: There is no disagreement with the audit finding.