Finding Text
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
2024-002 Impact Aid Parent Pupil Surveys
CFDA No: 84.041
Program Name: Impact Aid
Award Number: N/A
Federal Agency: U.S. Department of Education
Pass-Through Grantor: N/A
Compliance Requirement: L. Reporting
Questioned Costs: N/A
Summary of Finding: Material weakness in internal control over major
programs
Repeat Finding? No
Condition
The District reported 164 students within the Impact Aid application for the fiscal year 2024. The district
provided 55 “Parent Pupil Surveys” which reflected 95 students total.
Criteria
The Uniform Guidance section 200.333 states: "Financial records, supporting documents, statistical
records, and all other non-Federal entity records pertinent to a Federal award must be retained for a
period of three years from the date of submission of the final expenditure report"
34 CFR 222.9 and .10 states: "An LEA must retain the records to support the amount of payment it
received under the Act for any fiscal year until the later of (a) Three years after the last payment for a
fiscal year; or (b) If the records have been questioned on Federal audit or review, until the question is
finally resolved and any necessary adjustments to payments have been made."
Cause
The District experienced turnover in positions responsible for overseeing the single audit.
Effect
The District is not in compliance with the requirements of the Uniform Guidance and related federal
grant federal regulations .
Recommendation
We recommend that the District aggregate and reconcile all application documentation. Then the District
should scan all supporting documentation and place in a secured central location electronically and/or
physically.