Finding 614078 (2022-003)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 29594
Auditor: Keith Faber

AI Summary

  • Core Issue: The School District's Final Expenditure Report had incorrect postings, mixing up Purchased Services and Supplies due to a Treasurer oversight.
  • Impacted Requirements: Compliance with 2 CFR regulations and the Ohio Department of Education Grants Manual, which mandates accurate reporting of expenditures.
  • Recommended Follow-Up: The Treasurer should thoroughly review all future Final Expenditure Reports to ensure accurate categorization of costs.

Finding Text

Finding Number: 2022-003 Assistance Listing Number and Title: AL #84.425D COVID-19 ? Education Stabilization Fund Federal Award Identification Number / Year: 2022 Federal Agency: US Department of Education Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education Repeat Finding from Prior Audit? No 2 CFR ? 3474.1 gives regulatory effect to the Department of Education for 2 CFR ? 200.328 which provides the Federal awarding agency may solicit only the standard, OMB-approved governmentwide data elements for collection of financial information. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes, and preferably in coordination with performance reporting. The Ohio Department of Education Grants Manual requires, at the end of the grant period, that entities submit a final expenditure report (FER). A Final Expenditure Report must be submitted to show how grant funds were expended during the grant period. The amounts by object code submitted by the School District in the Final Expenditure Report for the Elementary and Secondary School Emergency Relief Grant (grant year 2022) varied from the underlying system data due to the Treasurer incorrectly posting Purchased Services of $66,291 as Supplies and incorrectly posting Supplies of $116,117 as Purchased Services. Total expenditures agreed to the underlying School District records. This error in posting was due to oversight by the Treasurer. The Treasurer should review the annual Final Expenditure Reports and verify the correct information is provided to the grantor. Officials? Response: School District Treasurer will carefully review all Final Expenditure Reports to ensure that she has correctly put the correct cost in the appropriate column going forward.

Categories

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting

Other Findings in this Audit

  • 37631 2022-001
    Material Weakness
  • 37632 2022-002
    Material Weakness
  • 37633 2022-003
    Material Weakness
  • 37634 2022-001
    Material Weakness
  • 37635 2022-002
    Material Weakness
  • 37636 2022-003
    Material Weakness
  • 614073 2022-001
    Material Weakness
  • 614074 2022-002
    Material Weakness
  • 614075 2022-003
    Material Weakness
  • 614076 2022-001
    Material Weakness
  • 614077 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $297,262
84.425 Covid-19 Education Stabilization Fund $258,939
10.555 National School Lunch Program $239,953
84.027 Special Education_grants to States $105,131
10.553 School Breakfast Program $103,315
10.555 Covid-19 National School Lunch Program $39,233
84.367 Improving Teacher Quality State Grants $25,794
84.027 Covid-19 Special Education_grants to States $21,854
84.424 Student Support and Academic Enrichment Program $20,085
84.358 Rural Education $10,719
84.173 Covid-19 Special Education_preschool Grants $1,619
10.649 Covid-19 Pandemic Ebt Administrative Costs $537