Finding 504008 (2024-002)

Significant Deficiency Repeat Finding
Requirement
C
Questioned Costs
-
Year
2024
Accepted
2024-10-29

AI Summary

  • Core Issue: Drawdowns for Title II and Title IV exceeded actual expenditures, violating reimbursement guidelines.
  • Impacted Requirements: Non-compliance with cash management rules set by the Michigan Department of Education.
  • Recommended Follow-up: Implement timely reconciliation processes for drawdowns to ensure compliance moving forward.

Finding Text

Criteria - As per the Michigan Department of Education, payments for expenditures related to the programs are on a reimbursement basis only. Condition - During our review of the cash drawdowns performed throughout the year for Title II and Title IV, it was observed that drawdowns exceeded the expenditures incurred during any period. Questioned Costs - Unknown. Cause/Effect - Due to staffing constraints during the year, drawdowns were not reconciled in a timely manner. Although the amounts involved were not material, it resulted in the School District not being in compliance with the cash management requirements as specified by the Michigan Department of Education.

Corrective Action Plan

The District concurs with the finding. The District will implement procedures to ensure compliance with cash drawdown guidance.

Categories

Cash Management

Other Findings in this Audit

  • 504009 2024-002
    Significant Deficiency Repeat
  • 504010 2024-002
    Significant Deficiency Repeat
  • 504011 2024-002
    Significant Deficiency Repeat
  • 1080450 2024-002
    Significant Deficiency Repeat
  • 1080451 2024-002
    Significant Deficiency Repeat
  • 1080452 2024-002
    Significant Deficiency Repeat
  • 1080453 2024-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $1.56M
84.027 Special Education Grants to States $569,746
10.553 School Breakfast Program $316,992
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $129,823
84.424 Student Support and Academic Enrichment Program $114,722
12.002 Procurement Technical Assistance for Business Firms $67,360
10.582 Fresh Fruit and Vegetable Program $46,260
84.425 Education Stabilization Fund $22,259
84.048 Career and Technical Education -- Basic Grants to States $20,399
10.185 Local Food for Schools Cooperative Agreement Program $19,674
93.778 Medical Assistance Program $13,356
84.173 Special Education Preschool Grants $11,483
84.365 English Language Acquisition State Grants $8,700
10.559 Summer Food Service Program for Children $4,611
10.555 National School Lunch Program $3,656