Finding Text
2022-001 - Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425U; Grant Period - For the year ended June 30, 2022 Condition: The internal controls over the Single Funding Certificate were not operating properly. As a result, for salaries and /or benefits charged to the grant, Single Funding Certificates were not completed for one employee out of one tested. Criteria: Proper functioning internal controls would result in the District having all required Single Funding Certificates completed and obtained contemporaneously. Cause: The system of controls over the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund did not operate properly to detect that a signed Single Funding Certificate was not on file for the employee selected for testing. The controls require District personnel to sign a Single Funding Certificate bi-annually if wages and benefits are paid with federal funding. This requirement was overlooked and therefore; a signed certificate was not on file for one employee out of one tested. Effect: The District was not in compliance with the requirement of needing the Single Funding Certificates signed bi-annually for the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund. Recommendation: The District's internal control system over reporting requirements related to the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund should be reviewed and modified to prevent future errors. The District should review Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund files to ensure all required Single Funding Certificates are completed. Views of Responsible Officials and Planned Corrective Actions: A control has been added whereby a calendar reminder has been set, reoccurring bi-annually, which will initiate a process that ensures that the certificate forms for all individuals charged to the grant will be reviewed, issued, signed and accounted for, to ensure a Single Funding Certificate was obtained.