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.