FAC Explorer

Finding 513153 (2024-004)

Material Weakness
Requirement
AB
Questioned Costs
-
Year
2024
Accepted
2024-12-05
Audit: 331140
Organization: East Ramapo Central School District (NY)
Auditor: Efpr Group Cpa’s PLLC

AI Summary

  • Core Issue: Missing claims auditor approval for expenditures in Title I and English Acquisition Grants.
  • Impacted Requirements: New York State mandates claims auditor approval before payment of any expenditures.
  • Recommended Follow-Up: Ensure checks are not signed without documented claims auditor approval to prevent improper fund disbursement.

Finding Text

Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), English Language Acquisition Grants (84.365) Federal Award Years - 2024 State Agency - New York State Department of Education Reference - 2024-004 Missing Claims Auditor Approval - Material Weakness Criteria - New York State requires claims auditor approval prior to payment of expenditures. Condition - During our audit of Title I Grants to Local Educational Agencies and English Acquisition Grants, the claims auditor approval was missing from 3 of 40 selections and 2 of 25 selections, respectively. Cause - The required cash disbursement procedures were not followed. Effect of Condition - Improper funds were disbursed by the District that did not follow New York State requirements. Recommendation - We recommend that checks do not get signed without evidence that the claims auditor approved the expenditure. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other cash disbursements that were not selected for testing during the audit for the year ended June 30, 2024. View of Responsible Officials and Planned Corrective Actions - The District’s response is included in their corrective action plan.

Corrective Action Plan

Name of Auditee: East Ramapo Central School District Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended June 30, 2024 CAP Prepared by: Eric Stark, Assistant Superintendent for Business Phone: 845-577-6000 (4) Audit Finding 2024-004 (a) Comments on the Finding and Recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will not approve expenditures or sign checks for cash disbursements that have not been approved by the claims auditor. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2025.

Categories

Material Weakness

Other Findings in this Audit

  • 513154 2024-004
    Material Weakness
  • 513155 2024-004
    Material Weakness
  • 513156 2024-004
    Material Weakness
  • 513157 2024-004
    Material Weakness
  • 513158 2024-004
    Material Weakness
  • 513159 2024-004
    Material Weakness
  • 513160 2024-004
    Material Weakness
  • 513161 2024-004
    Material Weakness
  • 513162 2024-004
    Material Weakness
  • 1089595 2024-004
    Material Weakness
  • 1089596 2024-004
    Material Weakness
  • 1089597 2024-004
    Material Weakness
  • 1089598 2024-004
    Material Weakness
  • 1089599 2024-004
    Material Weakness
  • 1089600 2024-004
    Material Weakness
  • 1089601 2024-004
    Material Weakness
  • 1089602 2024-004
    Material Weakness
  • 1089603 2024-004
    Material Weakness
  • 1089604 2024-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 American Rescue Plan - Education Stabilization Fund $57.01M
84.027 Special Education_grants to States $6.49M
84.425 Coronavirus Response - Education Stabilization Fund $4.98M
10.553 School Breakfast Program $2.23M
84.367 Improving Teacher Quality State Grants $2.04M
84.424 Student Support and Academic Enrichment Program $1.73M
84.027 Arp-Special Education_grants to States $1.62M
10.555 National School Lunch Program $379,868
10.559 Summer Food Service Program for Children $336,763
84.365 English Language Acquisition State Grants $229,337
84.196 Education for Homeless Children and Youth $132,631
84.173 Special Education_preschool Grants $111,597
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $68,144
84.173 Arp-Special Education_preschool Grants $64,941
10.541 Child Nutrition-Technology Innovation Grant $25,160
84.010 Title I Grants to Local Educational Agencies $4,380