Finding Text
Reporting
Federal Program Information
Funding Agency: U.S. Department of Education
Title: Impact Aid
AL Number: 84.041
Criteria
Per Part 3 of the Compliance Supplement, an auditor is required to test special tests to
ensure: (1) “Review the supporting records and ascertain if the applicable data elements
were included in the sampled reports. Trace the reported data to records that accumulate
and summarize data and (2) perform tests of the underlying data to verify that the data were
accumulated and summarized in accordance with the required or stated criteria and
methodology, including the accuracy and completeness of the reports”. Furthermore, a “Key
Line Item[s]” is that the current year membership listed on the application is tested.
Condition
During testing of the Impact Aid application, we noted that the District did not use financial
information from the correct year and they omitted an entity that should have been listed in
the “Work-On Only” section of the submitted application.
Questioned Costs
N/A
Context
During testing of the submitted Impact Aid application, we noted that the District used the
financial information from their FY22 application. Also, we noted that the District omitted an
entity from the “Work-On Only” section of the application.
Effect
The District is not in compliance with Uniform Guidance’s reporting requirements.
Cause
Management oversight.
Recommendation
We recommend the District implement policies and procedures to ensure required reports
submitted are done so accurately.
Repeat Finding
This is not a repeat finding.
Views of Responsible Officials
See corrective action plan.