Finding 496479 (2023-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-12
Audit: 319403
Organization: City of Warwick, Rhode Island (RI)

AI Summary

  • Core Issue: Significant deficiencies in internal controls led to discrepancies between reported expenditures and supporting documentation for ESSER II and III financial status reports.
  • Impacted Requirements: Compliance with quarterly and final financial reporting deadlines as outlined in the Rhode Island Department of Education's grant conditions.
  • Recommended Follow-Up: Enhance internal controls and procedures to ensure accurate report preparation and proper documentation maintenance.

Finding Text

Federal Agency: U.S. Department of Education Federal Programs: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425D210046, 2021 S425U210046, 2021 S425W210041-21A, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 4672-60602-101, 4872-505020-201 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund II, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 9/30/2021 through 9/30/2023. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2023. Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund III, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 3/31/2022 through 9/30/2024. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2024. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: 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 comply 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: Expenditures reported in the quarterly financial status reports did not agree to supporting documentation. Questioned Costs: None. Context: For the ESSER II quarterly financial status reports for the quarters ending 3/31/2023 and 6/30/2023, expenditures reported did not agree to supporting schedules. For the ESSER III quarterly financial status reports for the quarters ending 9/30/2022 and 12/31/2022, expenditures reported did not agree to supporting schedules. Cause: The City's procedures were not sufficient to ensure that reports were submitted accurately, and proper documentation maintained. Effect: Reported expenditures were not properly supported. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-003. Recommendation: We recommend the City review and enhance internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Views of Responsible Officials: There is no disagreement with the audit finding.

Categories

Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 496471 2023-002
    Significant Deficiency Repeat
  • 496472 2023-002
    Significant Deficiency Repeat
  • 496473 2023-002
    Significant Deficiency Repeat
  • 496474 2023-002
    Significant Deficiency Repeat
  • 496475 2023-002
    Significant Deficiency Repeat
  • 496476 2023-002
    Significant Deficiency Repeat
  • 496477 2023-002
    Significant Deficiency Repeat
  • 496478 2023-002
    Significant Deficiency Repeat
  • 496480 2023-002
    Significant Deficiency Repeat
  • 496481 2023-003
    Significant Deficiency
  • 496482 2023-003
    Significant Deficiency
  • 1072913 2023-002
    Significant Deficiency Repeat
  • 1072914 2023-002
    Significant Deficiency Repeat
  • 1072915 2023-002
    Significant Deficiency Repeat
  • 1072916 2023-002
    Significant Deficiency Repeat
  • 1072917 2023-002
    Significant Deficiency Repeat
  • 1072918 2023-002
    Significant Deficiency Repeat
  • 1072919 2023-002
    Significant Deficiency Repeat
  • 1072920 2023-002
    Significant Deficiency Repeat
  • 1072921 2023-002
    Significant Deficiency Repeat
  • 1072922 2023-002
    Significant Deficiency Repeat
  • 1072923 2023-003
    Significant Deficiency
  • 1072924 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $9.91M
84.010 Title I Grants to Local Educational Agencies $1.92M
97.044 Assistance to Firefighters Grant $1.55M
14.218 Community Development Block Grants/entitlement Grants $908,001
66.460 Nonpoint Source Implementation Grants $854,443
32.009 Emergency Connectivity Fund Program $709,080
84.367 Improving Teacher Quality State Grants $524,621
84.027 Special Education_grants to States $459,523
84.048 Career and Technical Education -- Basic Grants to States $270,218
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $211,053
20.616 National Priority Safety Programs $202,455
97.083 Staffing for Adequate Fire and Emergency Response (safer) $198,769
97.067 Homeland Security Grant Program $184,611
10.553 School Breakfast Program $181,822
16.738 Edward Byrne Memorial Justice Assistance Grant Program $171,571
10.555 National School Lunch Program $161,697
84.424 Student Support and Academic Enrichment Program $132,629
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $81,055
10.582 Fresh Fruit and Vegetable Program $76,610
16.710 Public Safety Partnership and Community Policing Grants $57,489
84.196 Education for Homeless Children and Youth $53,469
16.922 Equitable Sharing Program $49,617
84.173 Special Education_preschool Grants $32,980
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $31,706
84.365 English Language Acquisition State Grants $26,925
10.558 Child and Adult Care Food Program $24,802
84.425 Education Stabilization Fund $20,619
16.U03 FBI-Cetf $14,602
16.U01 Cbp/ice Grant $12,167
20.600 State and Community Highway Safety $9,700
84.419 Preschool Development Grants $8,374
84.371 Striving Readers $1,553
10.559 Summer Food Service Program for Children $1,528