Finding Text
Information on the Federal Program U.S. Department of Education ? Passed-through New Jersey Department of Education: Special Education Cluster: I.D.E.A. Part B ? Basic and ARP Assistance Listing No. 84.027 7/02/2021 ? 9/30/2022 I.D.E.A. Part B ? Preschool and ARP Assistance Listing No. 84.173 7/02/2021 ? 9/30/2022 Education Stabilization Fund (ESF): ESSER ? CARES Emergency Relief Grant Assistance Listing No. 84.425 3/13/2020 ? 9/30/2022 ESSER II Assistance Listing No. 84.425 3/13/2020 ? 9/30/2023 ESSER ? American Rescue Plan Assistance Listing No. 84.425 3/13/2020 ? 9/30/2024 Homeless II ? American Rescue Plan Assistance Listing No. 84.425 4/23/2021 ? 9/30/2023 Criteria or Specific Requirement Uniform Guidance compliance requirements for (A) Activities Allowed or Unallowed and (L) Reporting dictate the determination whether federal awards were expended only for allowable activities (A) and determine whether required reports for federal awards include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements (L). 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 audits performed over the above referenced Federal Programs, 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 Non-compliance with Uniform Guidance compliance requirements (A) Activities Allowed or Unallowed and (L) Reporting. Cause Various breakdowns in the internal controls of the finance office. Identification as a Repeat Finding See Finding 2021-003. Recommendation The School District should maintain records that agree to submitted reimbursement requests, final reports, approved or amended budget appropriations, and identify specific charges. 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.