Finding 611846 (2022-004)

Material Weakness
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-01-17
Audit: 31949
Organization: Isd #36 Kelliher (MN)

AI Summary

  • Core Issue: The District submitted $36,640 in expenses from FY23 for reimbursement in FY22, indicating a lack of proper controls.
  • Impacted Requirements: All expenditures must be approved to ensure they are allowable under the Education Stabilization Fund guidelines.
  • Recommended Follow-Up: Implement a review process to verify that all submitted expenditures are eligible and comply with program requirements.

Finding Text

Federal Program - Education Stabilization Fund (84.425); Activities Allowed or Unallowed; Criteria - To ensure all expenditures charged to a program are allowable, the District should establish controls for approval of expenditures. Condition - The District submitted for reimbursement 2 transactions in the amount of $36,640 that were FY23 expenses submitted in FY22. Questioned Costs - None. Context - The District submitted for reimbursement 2 transactions in the amount of $36,640 that were FY23 expenses submitted in FY22. Cause - Oversight by staff. Effect - There is an increased risk of unallowable costs being charged to grants. Repeat Finding - No. Recommendation - We recommend the District implement a review process to ensure all expenditures are eligible expenditures. Views of Responsible Officials and Planned Corrective Actions - The District agrees with the recommendation and will review its policies and procedures.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 35404 2022-004
    Material Weakness
  • 35405 2022-004
    Material Weakness
  • 35406 2022-004
    Material Weakness
  • 611847 2022-004
    Material Weakness
  • 611848 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $754,218
10.555 National School Lunch Program $201,849
84.010 Title I Grants to Local Educational Agencies $97,936
10.553 School Breakfast Program $80,095
32.009 Emergency Connectivity Fund Program $40,794
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $38,504
84.060 Indian Education_grants to Local Educational Agencies $37,584
93.575 Child Care and Development Block Grant $37,522
84.358 Rural Education $24,285
84.424 Student Support and Academic Enrichment Program $10,000
21.027 Coronavirus State and Local Fiscal Recovery Funds $8,219
84.367 Improving Teacher Quality State Grants $8,208
84.425 Education Stabilization Fund $7,580
10.582 Fresh Fruit and Vegetable Program $6,923
84.048 Career and Technical Education -- Basic Grants to States $4,426
10.559 Summer Food Service Program for Children $3,124
84.173 Special Education_preschool Grants $2,440
45.310 Grants to States $927