Finding 521078 (2024-001)

Information on the Federal Program U.S. Department of Education – Passed-through New Jersey Department of Education – Office of Elementary and Secondary Education: Migrant Education Project Assistance Listing No. 84.011 6/01/2024 – 12/31/2024 Migrant Education Project Assistance Listing No. 84.011 1/01/2023 – 5/31/2024 Migrant Education Project Assistance Listing No. 84.011 4/01/2023 – 9/30/2023 Criteria or Specific Requirement Uniform Guidance compliance requirements for (A) Activities Allowed or Unallowed and (H) Period of Performance dictate the determination whether federal awards were expended only for allowable activities (A) and expended only during the approved budget period of a federal award’s period of performance (H). Condition The reimbursement requests, final reports, specific charges and approved budget amendments / appropriations were not always supported by or in agreement with School District workpapers. Questioned Costs Unknown. Context During the single audit procedures performed over the above references Federal program, the selected reimbursement requests, final reports, specific allowable charges and approved budget amendments / appropriations could not be properly reconciled and supported by School District records. Effect or Potential Effect Without proper internal controls in place, non-compliance with Uniform Guidance compliance requirements (A) Activities Allowed or Unallowed and (H) Period of Performance could occur. Cause Various breakdowns in the internal controls of the finance office. Identification as a Repeat Finding Not applicable. Recommendation The School District should strengthen internal controls to insure that expenditures are allowed in accordance with program requirements and accounting records maintained are in agreement with the reimbursement requests and final reports. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan