Finding Text
Other Matters: Finding No. 2022-002 Recommend enhancement of formalized documentation surrounding grant compliance and filing in accordance with OMB requirements. Criteria: Implementation of the Uniform Guidance highlighted the importance and requirement for grantees to maintain internal control policies and procedures surrounding the compliance and administration of federal grants, focusing on clearly defining the key components (control environment, risk assessment, control activities, information and communication, monitoring). This should include timely maintenance of documentation for completion of the schedule of expenditures of federal awards (SEFA) and completion of the Single Audit within nine months after year end. Condition: The District has yet to fully formalize documentation of all aspects of internal control surrounding grant compliance and administration as recommended by federal guidelines. Documentation of policies and procedures over grant compliance is currently in draft form and has yet to be fully implemented. Moreover, the District was not timely in the certain documentation and responses for the audit to be completed within the required timeframe. Effect: Lack of documentation of internal controls policies and procedures may lead to situations of noncompliance with federal requirements. In the current year, the District was unable to have the audit completed within the nine-month requirement. Perspective Information: The portion of the finding related to formalized policies and procedures was previously reported in the prior year?s audit report as finding in the prior years (2021-001; 2020-003; 2019-004). The submission deadline finding was new in the current year. Questioned Costs: None. Auditor?s Recommendation: We continue to recommend the District establish comprehensive grants management policies and procedures and further enhance the documentation surrounding aspects of grant compliance. The District should ensure all documentation related to the audit, including preparation of the SEFA, is prepared in a timely manner in order to ensure required deadlines are met. View of Responsible Official and Planned Corrective Action: The District will enhance the documentation surrounding aspects of Grant compliance and formalize the documentation for approval by the School Committee. The District anticipates completion of future audits within the Single Audit deadline.