Finding Text
Federal Agency: U.S. Department of Education
Federal Program Name and Assistance Listing Number: Special Education Cluster (84.027, 84.173)
and Elementary and Secondary School Emergency Relief Fund (84.425D, 84.425U)
Award Period: July 1, 2021 through June 30, 2022
Type of Finding: Material Weakness in Internal Control over Compliance
Criteria or specific requirement: The Schedule of Expenditures of Federal Awards should include all
federal expenditures reported by the appropriate assistance listing number.
Condition/Context: Indirect costs for several grants were not included and expenditures were
overreported in one of the District’s major programs.
Questioned costs: None
Cause: Adjusting journal entries were inadvertently missed during the preparation of the Schedule of
Expenditures of Federal Awards.
Effect: The District’s Schedule of Expenditures of Federal Awards was incomplete and overstated causing
the June 30, 2022 single audit reports to be recalled and re-issued.
Repeat Finding: No
Recommendation: We recommend the District agrees the Schedule of Expenditures of Federal Awards
to its underlying accounting records to ensure that all journal entries are reflected and expenditures are
properly reported.
Views of responsible officials: There is no disagreement with the audit finding.