Finding Text
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 84.010 A, Department of Education, Title I A, Improving Basic Programs
Federal Award Identification Number and Year: 241530
Pass-through Entity: Michigan Department of Education
Finding Type: Significant deficiency in internal control over compliance and noncompliance with parental involvement spending requirement.
Repeat Finding: No
Criteria: Per 2 CFR § 200.303, The non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 84.010 A, Department of Education, Title I A, Improving Basic Programs
Federal Award Identification Number and Year: 241530
Pass-through Entity: Michigan Department of Education
Finding Type: Significant deficiency in internal control over compliance and noncompliance with parental involvement spending requirement.
Repeat Finding: No
Criteria: Per 2 CFR § 200.303, The non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition: The School District is required to spend the 1% allocation of Parental Involvement for the Title I grant award. The allocation was properly recorded in the budget, but the School District did not spend the entire budgeted allocation required on Parental involvement during the fiscal year ended.
Identification of How Questioned Costs Were Computed: N/A
Questioned Costs: None
Cause: Management did not properly monitor the parental involvement spending. The funds spent for parental involvement did not match the 1% allocation from the budget for the Federal award. The School Districts internal control policies and procedures did not ensure the proper amount of funds were spent on parental involvement.
Condition: The School District is required to spend the 1% allocation of Parental Involvement for the Title I grant award. The allocation was properly recorded in the budget, but the School District did not spend the entire budgeted allocation required on Parental involvement during the fiscal year ended.
Identification of How Questioned Costs Were Computed: N/A
Questioned Costs: None
Cause: Management did not properly monitor the parental involvement spending. The funds spent for parental involvement did not match the 1% allocation from the budget for the Federal award. The School Districts internal control policies and procedures did not ensure the proper amount of funds were spent on parental involvement.
Effect: The entire parental involvement allocation was not spent during the fiscal year ended.
Recommendation: We recommend that management review its procedures and controls in place to ensure that parental Involvement spend matches the allocated amount per the budget reports and the supporting documentation are retained and have proper evidence of review.
View of Responsible Officials and Corrective Action Plan: Management agrees with the finding. See corrective action plan.