Finding Text
2024-003 – DEFICIENCY – FEDERAL COMPLIANCE (50000)
Federal Programs: Title I Programs (AL# 84.010)
Criteria: Per the Uniform Guidance Compliance Supplement, established in accordance with 2 CFR Part
200, Subpart F: Sections A. Activities Allowed or Unallowed, and B. Allowable Costs require that costs
charged be supported by appropriate documentation, and correctly charged as to account, amount and
period.
Condition: The District was unable to provide supporting documentation for payroll for two employee
charged to the Title I programs. The Uniform Guidance compliance also require internal control procedures
to be in place and followed to demonstrate compliance with the requirements. As a result, the District did
not have appropriate internal control procedures in place, nor were the expenditures compliant with Uniform
Guidance requirements.
Effect: The District did not comply with the necessary requirements for maintaining supporting
documentation for payroll expenditures charged to the program, therefore resulting in risk of loss of funding
for amounts paid.
Cause: The District did not follow necessary internal controls for ensuring compliance with the specific
program requirements of the Title I Program grant monies it received and expended during the year ended
June 30, 2024.
Fiscal impact: Known questioned costs are $92,048 and likely questioned costs are $59,941, totaling
$151,989.
Repeat Finding: No.
Recommendation: The District’s management team should implement necessary internal controls to ensure
compliance with all Federal program requirements. The internal controls should include (1) a procedure
identifying which attributes apply to each Federal program operated by the District, and (2) steps to ensure
compliance with each attribute identified as applicable.