Finding 559723 (2024-002)

Material Weakness Repeat Finding
Requirement
Activities Allowed/Unallowed
Questioned Costs
-
Year
2024
Accepted
2025-05-06
Audit: 355619
Organization: City of Salem School District (NJ)

AI Summary

  • Core Issue: Reimbursement requests and reports for federal programs were not properly supported by School District records.
  • Impacted Requirements: Non-compliance with Uniform Guidance on allowable activities and reporting standards.
  • Recommended Follow-Up: Ensure records align with submitted requests and reports, and improve internal controls in the finance office.

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 Assistance Listing No. 84.027 7/01/2023 – 9/30/2024 I.D.E.A. Part B – Preschool Assistance Listing No. 84.173 7/01/2023 – 9/30/2024 Education Stabilization Fund (ESF): ESSER III Assistance Listing No. 84.425 3/13/2020 – 9/30/2024 ESSER III – Learning Acceleration Assistance Listing No. 84.425 3/13/2020 – 9/30/2024 ESSER III – Summer Learning and Enrichment Assistance Listing No. 84.425 3/13/2020 – 9/30/2024 ESSER III – Beyond the School Day Assistance Listing No. 84.425 3/13/2020 – 9/30/2024 ESSER III – Homeless Assistance Listing No. 84.425 3/13/2020 – 9/30/2024 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 Undetermined. 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 2023-003. 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.

Categories

Cash Management Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 559720 2024-002
    Material Weakness Repeat
  • 559721 2024-002
    Material Weakness Repeat
  • 559722 2024-002
    Material Weakness Repeat
  • 559724 2024-002
    Material Weakness Repeat
  • 559725 2024-002
    Material Weakness Repeat
  • 559726 2024-002
    Material Weakness Repeat
  • 559727 2024-003
    - Repeat
  • 559728 2024-003
    - Repeat
  • 559729 2024-003
    - Repeat
  • 559730 2024-003
    - Repeat
  • 559731 2024-003
    - Repeat
  • 1136162 2024-002
    Material Weakness Repeat
  • 1136163 2024-002
    Material Weakness Repeat
  • 1136164 2024-002
    Material Weakness Repeat
  • 1136165 2024-002
    Material Weakness Repeat
  • 1136166 2024-002
    Material Weakness Repeat
  • 1136167 2024-002
    Material Weakness Repeat
  • 1136168 2024-002
    Material Weakness Repeat
  • 1136169 2024-003
    - Repeat
  • 1136170 2024-003
    - Repeat
  • 1136171 2024-003
    - Repeat
  • 1136172 2024-003
    - Repeat
  • 1136173 2024-003
    - Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.05M
10.553 School Breakfast Program $410,843
84.027 Special Education_grants to States $406,586
84.010 Title I Grants to Local Educational Agencies $122,912
10.555 National School Lunch Program $117,109
84.367 Improving Teacher Quality State Grants $92,596
93.778 Medical Assistance Program $84,739
84.424 Student Support and Academic Enrichment Program $64,624
10.582 Fresh Fruit and Vegetable Program $49,879
84.425 Education Stabilization Fund $36,670
10.559 Summer Food Service Program for Children $25,770
84.048 Career and Technical Education -- Basic Grants to States $18,534
84.173 Special Education_preschool Grants $10,749
10.185 Local Food for Schools Cooperative Agreement Program $4,392
10.649 Pandemic Ebt Administrative Costs $653