Finding 522476 (2024-004)

Finding No. 2024-004 Information on the Federal Program U.S. Department of Treasury Passed-through the State Department of Education Coronavirus State and Local Fiscal Recovery Funds Additional or Compensatory Special Education & Related Services (Assistance Listing No. 21.027) Criteria or Specific Requirement In accordance with the grant agreement and reporting requirements, expenditures reported should be based on expenses that have been incurred. Applications must be reviewed for accuracy prior to submission. Condition The supporting documentation for expenses that the School District incurred did not agree to amounts requested for reimbursement. Questioned Costs Known and likely questioned costs did not exceed $25,000.00. Context During our audit of expenditures, we noted that the School District included a duplicate invoice in the amount that was requested for reimbursement. Additionally, there were expenditures claimed on the application based on estimated amounts, when the actual amounts paid were less than the estimate. Finally, we noted that the School District did not include all applicable costs when filling out the costs on the application. Effect As a result of the School District’s noncompliance with the reporting requirements for the federal award, the potential exists that the School District may be responsible for reimbursing the grantor agency. Cause There was a breakdown in internal controls over proper reporting for the Federal grant. Identification as a Repeat Finding This condition did not exist in the preceding fiscal year. Recommendation That applications for reimbursement are reviewed to ensure that supporting documentation agrees to amounts requested for reimbursement. 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.