Finding 556157 (2023-004)

Material Weakness
Requirement
L
Questioned Costs
$1
Year
2023
Accepted
2025-04-28
Audit: 354833
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The District failed to provide necessary financial records for federal awards, violating retention requirements.
  • Impacted Requirements: Non-compliance with Title 2, CFR Part 200.333 regarding record retention for three years.
  • Recommended Follow-Up: Ensure accurate reporting of federal expenditures and maintain supporting documentation for all reports.

Finding Text

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full-time equivalent positions required by the ESSER annual report. In addition, the District was unable to provide financial records or supporting documents that agreed to the expenditure information required by the Expanded Learning Opportunities (ELO) Grant: GEER II quarterly report for the period of April 1, 2023 to June 30, 2023. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified by reviewing 4 out of 8 quarterly reports to the State and 1 out of 2 annual reports submitted to the State. Based on our review of the sampled reports, we have determined that all sampled reports did not have adequate support. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures and full-time equivalent positions are reported accurately on the ESSER and GEER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported. Corrective Action Plan and Views of Responsible Officials The District will maintain supporting documentation for the use of federal funds.

Categories

Questioned Costs

Other Findings in this Audit

  • 556148 2023-003
    Material Weakness
  • 556149 2023-003
    Material Weakness
  • 556150 2023-003
    Material Weakness
  • 556151 2023-003
    Material Weakness
  • 556152 2023-003
    Material Weakness
  • 556153 2023-005
    Material Weakness
  • 556154 2023-005
    Material Weakness
  • 556155 2023-005
    Material Weakness
  • 556156 2023-004
    Material Weakness
  • 556158 2023-004
    Material Weakness
  • 556159 2023-004
    Material Weakness
  • 556160 2023-004
    Material Weakness
  • 1132590 2023-003
    Material Weakness
  • 1132591 2023-003
    Material Weakness
  • 1132592 2023-003
    Material Weakness
  • 1132593 2023-003
    Material Weakness
  • 1132594 2023-003
    Material Weakness
  • 1132595 2023-005
    Material Weakness
  • 1132596 2023-005
    Material Weakness
  • 1132597 2023-005
    Material Weakness
  • 1132598 2023-004
    Material Weakness
  • 1132599 2023-004
    Material Weakness
  • 1132600 2023-004
    Material Weakness
  • 1132601 2023-004
    Material Weakness
  • 1132602 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $104,452
84.041 Impact Aid $88,678
10.555 National School Lunch Program $58,733
10.553 School Breakfast Program $58,708
10.665 Schools and Roads - Grants to States $41,679
84.358 Rural Education $25,646
84.424 Student Support and Academic Enrichment Program $25,000
84.060 Indian Education Grants to Local Educational Agencies $18,150
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $12,209
84.027 Special Education Grants to States $9,092
84.425 Education Stabilization Fund $5,025
10.649 Pandemic Ebt Administrative Costs $614