Finding Text
Finding 2022-001 Lack of Internal Controls over Reporting Federal Agency: U.S. Department of Education, passed through the State of Alaska, Department of Education and Early Development Federal Program: Title I-A Basic Assistance Listing Number: 84.010 Award Number: IP 22.KGSD.01 (State of Alaska), S010210002 (U.S. Department of Education) Award Year: 2022 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The U.S. Department of Education requires the District to submit its average per pupil expenditure (PPE) data to the State of Alaska. This report is to be submitted by December 15 each year. Condition and Context: The District did not submit its PPE report to the State of Alaska as required. During our request of the PPE report in order to review, the District was unable to provide the report as it has not been submitted as of the date of audit fieldwork. Cause: Lack of internal control over reporting requirements. Effect: Failure to follow compliance reporting requirements could result in loss of federal funding. Questioned Costs: None noted. Repeat finding: This is not a repeat finding, as such it appears to be an isolated instance. Recommendation: We recommend that management complies with all reporting requirements to ensure reports are submitted by the deadline. Management Response: Management agrees with this finding, see Corrective Action Plan.