Finding 508375 (2024-003)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2024-11-19

AI Summary

  • Core Issue: The District reported accurate totals for children on Indian lands and those with disabilities, but the supporting data for children with disabilities was incorrect.
  • Impacted Requirements: The District must ensure accurate reporting of federally connected children, particularly those with disabilities, on the Impact Aid application.
  • Recommended Follow-Up: Improve monitoring procedures to verify the accuracy of data before submitting the Impact Aid application.

Finding Text

Condition: The total number of children reported on the Impact Aid application was correct for children residing on Indian lands, both with and without disabilities, and it was also correct for total membership enrolled with disabilities. However, the supporting data provided for children with disabilities did not agree with the information used to prepare and report on the Impact Aid application as follows: Criteria: The District is responsible for reporting a correct count of federally connected children in various categories on their Impact Aid application, including children with disabilities. Cause: When preparing the Impact Aid application, the District used an incorrect report that was not updated for children with disabilities as of the survey date. The procedures in place to monitor accuracy of the final application before submission were not sufficient to avoid undetected errors. Effect: The District may receive incorrect Impact Aid under the grant application than is appropriate for federally connected children and those receiving special services based if an incorrect number of children is reported. Recommendation: District personnel should enhance control procedures to monitor the application process to ensure correct information is being reported.

Corrective Action Plan

We had run an incorrect report for the children with disabilities, but have added procedures to ensure the correct report is ran of the survey date. We will add procedures to review the list of children to ensure it is accurate for current IEP's prior to submitting the application.

Categories

Reporting

Other Findings in this Audit

  • 508376 2024-004
    Significant Deficiency
  • 508377 2024-005
    Significant Deficiency
  • 1084817 2024-003
    Significant Deficiency Repeat
  • 1084818 2024-004
    Significant Deficiency
  • 1084819 2024-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $1.03M
84.010 Title I Grants to Local Educational Agencies $403,823
10.555 National School Lunch Program $157,953
84.027 Special Education Grants to States $95,320
93.575 Child Care and Development Block Grant $86,606
84.287 Twenty-First Century Community Learning Centers $83,278
84.425 Education Stabilization Fund $80,000
84.060 Indian Education Grants to Local Educational Agencies $73,399
10.553 School Breakfast Program $49,648
15.130 Indian Education Assistance to Schools $37,320
10.569 Emergency Food Assistance Program (food Commodities) $18,011
10.559 Summer Food Service Program for Children $11,224
10.582 Fresh Fruit and Vegetable Program $7,775
84.358 Rural Education $6,876
84.048 Career and Technical Education -- Basic Grants to States $5,654
84.173 Special Education Preschool Grants $4,065