Finding 58906 (2022-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-11-21

AI Summary

  • Core Issue: One child was wrongly counted as a federally connected child, affecting the accuracy of the application.
  • Impacted Requirements: The District must accurately report counts of federally connected children annually.
  • Recommended Follow-Up: Implement a formula in the census file to verify counts against the application before submission.

Finding Text

Condition: On the application, one child was incorrectly included in the count for Children Without Disabilities Who Reside on Federal Land. The child does not reside on federal land and does not have a parent who is employed on federal property therefore should have been included in the count for non-federally connected students as part of total membership. Criteria: Annually, the District must submit an application providing counts of federally connected children in various categories. Cause: Procedures in place to monitor accuracy of the final application before submission were not sufficient to avoid undetected errors. Effect: The District may receive more Impact Aid under the grant application than it is eligible due to one additional child incorrectly included in the count for federally connected children in general. Recommendation: The District should add a formula to the source census file to compare the number of children for each category to the application.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Action: The District will add a formula to the source census file to ensure the children count of each category agrees to the application.

Categories

Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 635348 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $3.59M
84.184 Safe and Drug-Free Schools and Communities_national Programs $1.01M
84.010 Title I Grants to Local Educational Agencies $689,588
10.555 National School Lunch Program $356,664
84.027 Special Education_grants to States $208,388
84.425 Education Stabilization Fund $158,555
10.553 School Breakfast Program $148,249
84.060 Indian Education_grants to Local Educational Agencies $144,725
32.009 Emergency Connectivity Fund Program $63,911
10.569 Emergency Food Assistance Program (food Commodities) $38,859
10.582 Fresh Fruit and Vegetable Program $17,963
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $17,024
93.981 Improving Student Health and Academic Achievement Through Nutrition, Physical Activity and the Management of Chronic Conditions in Schools $8,922
84.173 Special Education_preschool Grants $8,529