Finding 598603 (2022-004)

-
Requirement
B
Questioned Costs
$1
Year
2022
Accepted
2022-11-06
Audit: 22677
Organization: Wood River Rural Schools (NE)
Auditor: Amgl PC

AI Summary

  • Core Issue: Inadequate review of reimbursement claims led to a duplicate claim of $71,208 for the COVID-19 Education Stabilization Fund.
  • Impacted Requirements: Claims must be accurately reviewed before submission to ensure compliance with federal guidelines.
  • Recommended Follow-Up: Implement a process where a different individual reviews claims for accuracy prior to submission to prevent future errors.

Finding Text

2022-004 ? Findings & Questioned Costs Program Information: Federal Agency: U.S. Department of Education (passed through the Nebraska Department of Education) Federal Program Title: COVID-19 ? Education Stabilization Fund (ESSER) (AL #84.425D) Grant Award Period: September 1, 2021 through August 31, 2022 Questioned Cost: $71,208 Condition: There was not adequate review of reimbursement claims submitted to Nebraska Department of Education (NDE) for the COVID-19 ? Education Stabilization Fund (ESSER) to ensure accuracy. Criteria: Reimbursement claims should be reviewed for accuracy before submitting. Cause: The employee preparing the reimbursement requests inadvertently claimed the same expenses on two different reimbursement requests. Effect: During the year ended August 31, 2022, the District requested and received $71,208 of excess reimbursement. Recommendation: The reimbursement claims should be reviewed for accuracy by a different individual than the preparer before they are submitted to NDE. Views of Responsible Officials and Planned Corrective Actions: Claims will be reviewed for accuracy by a second individual before they are submitted in the future. Also, the District reimbursed $71,208 to NDE on August 8, 2022.

Categories

Questioned Costs Cash Management

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Covid-19-Education Stabilization Fund $180,195
84.027 Special Education_grants to States $122,863
10.553 School Breakfast Program $112,385
84.010 Title I Grants to Local Educational Agencies $96,163
84.287 Twenty-First Century Community Learning Centers $36,715
10.555 National School Lunch Program $28,706
84.027 Covid-19-Special Education_grants to States $21,305
84.367 Supporting Effective Instruction $18,637
93.778 Medical Assistance Program $15,410
84.424 Student Support and Academic Enrichment Program $10,000
10.559 Summer Food Service Program for Children $4,811
84.173 Special Education_preschool Grants $1,662