FAC Explorer

Finding 538652 (2024-005)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-27
Audit: 349380
Organization: Sioux Falls School District 49-5 (SD)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: There is a significant deficiency in internal controls over compliance with HEERF reporting requirements.
  • Impacted Requirements: Reports were not reviewed before submission, violating CRRSSA and CARES Act criteria.
  • Recommended Follow-Up: Implement a documented review process for reports before submission to ensure accuracy.

Finding Text

2024-005 Department of Education Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) Federal Financial Assistance Listing 84.425F Institutional Portion Award Number P425F202657, Award Years 2020 and 2021 Reporting Significant Deficiency in Internal Controls over Compliance Criteria: CRRSSA section 314 (e) and CARES Act 18004 (e) sets forth the criteria for reporting requirements. Condition: There was no review of quarterly or annual HEERF reports prior to their submission. Cause: Inadequate controls implemented to ensure compliance with HEERF reporting requirements. Effect: Reports could be submitted with incorrect information. Questioned Costs: None. Context/Sampling: The one required quarterly report for the September 2023 quarter was tested and the annual report for calendar year 2024 was tested. Repeat Finding from Prior Year(s): Yes. Recommendation: We recommend there is a separate, documented reviewer of the reports prior to their submission. Views of Responsible Officials: Management agrees with the finding.

Corrective Action Plan

Identifying Number: 2024-005: U.S. Department of Education: Education Stabilization Fund: Institutional Portion – 84.425F Finding: There was no review of quarterly or annual HEERF reports prior to their submission. Corrective Action Taken or Planned: The School will train finance office staff in preparation and filing of grant reports. This will allow various staff members to review reports prior to submission. Contact person: Mike Stephens, Director of Accounting Status of finding – The above corrective actions will be implemented beginning April 1, 2025.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 538647 2024-006
    Significant Deficiency
  • 538648 2024-007
    Significant Deficiency Repeat
  • 538649 2024-002
    Material Weakness
  • 538650 2024-003
    Material Weakness
  • 538651 2024-004
    Material Weakness
  • 1115089 2024-006
    Significant Deficiency
  • 1115090 2024-007
    Significant Deficiency Repeat
  • 1115091 2024-002
    Material Weakness
  • 1115092 2024-003
    Material Weakness
  • 1115093 2024-004
    Material Weakness
  • 1115094 2024-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $7.83M
84.010 Title I Grants to Local Educational Agencies $7.26M
10.555 National School Lunch Program $7.21M
84.063 Federal Pell Grant Program $3.77M
93.600 Head Start $3.49M
10.553 School Breakfast Program $1.82M
84.048 Career and Technical Education -- Basic Grants to States $1.37M
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $1.28M
10.582 Fresh Fruit and Vegetable Program $583,611
84.011 Migrant Education State Grant Program $433,383
84.424 Student Support and Academic Enrichment Program $394,796
84.060 Indian Education Grants to Local Educational Agencies $388,186
84.425 Education Stabilization Fund $376,510
84.365 English Language Acquisition State Grants $358,993
84.002 Adult Education - Basic Grants to States $201,646
84.173 Special Education Preschool Grants $153,949
84.196 Education for Homeless Children and Youth $150,027
10.559 Summer Food Service Program for Children $145,995
84.287 Twenty-First Century Community Learning Centers $124,506
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $124,486
84.027 Special Education Grants to States $113,486
84.007 Federal Supplemental Educational Opportunity Grants $100,000
93.576 Refugee and Entrant Assistance Discretionary Grants $91,007
97.067 Homeland Security Grant Program $69,877
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $65,244
84.033 Federal Work-Study Program $49,799
10.558 Child and Adult Care Food Program $18,242
15.130 Indian Education Assistance to Schools $13,987
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $8,883
93.913 Grants to States for Operation of State Offices of Rural Health $6,000
12.404 National Guard Challenge Program $2,893
64.028 Post-9/11 Veterans Educational Assistance $2,656
45.025 Promotion of the Arts Partnership Agreements $1,198
84.181 Special Education-Grants for Infants and Families $224