Finding 5613 (2023-003)

AWARD NUMBER AND YEAR – MN-331013 – FISCAL YEAR 2023 Criteria Each year an LEA must submit an Application for Impact Aid – Section 7003 (OMB No. 1810- 0687), which provides the following information: county of federally connected children in various categories, membership and average daily attendance data, and information on expenditures for children with disabilities. Condition During review of the District’s Impact Aid application for FY23 (see w/p 8402.00), it was noted that financial information submitted was inaccurate. Cause Management oversight. Questioned Costs None Effect Lack of proper, functioning review process (internal control) could result in misstatements in reporting. Context The application for Impact Aid was tested for various key line items on the application. Repeat Finding This is not a repeat finding. Recommendation We recommend the District review its internal control process over reporting compliance requirements and revise to ensure future errors are prevented or detected. Views of Responsible Officials and Planned Corrective Actions The District will review the procedures over the Impact Aid application to ensure all information is accurate and reviewed.