Finding Text
BENJAMIN FRANKLIN CHARTER SCHOOL ? QUEEN CREEK SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION 3 ? FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS SIGNIFICANT DEFICIENCY JUNE 30, 2022 REFERENCE: 2022-101 CFDA NUMBER: 84.027A ? SPECIAL EDUCATION GRANTS TO STATES CFDA NUMBER: 84.027X ? COVID 19 - SPECIAL EDUCATION GRANTS TO STATES U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBERS: H027A210007, H027X210007 QUESTIONED COSTS N/A CONDITION Although the District has established internal control processes and procedures to ensure student files include required documentation, the performance of these control activities was not documented. These controls were documented for all 40 files tested as of July 26, 2022. CRITERIA In accordance with 2 CFR 200.61, internal controls means a process, implemented by a non-Federal entity, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: (a) Effectiveness and efficiency of operations; (b) Reliability of reporting for internal and external use; and(c) Compliance with applicable laws and regulations. In accordance with OMB Compliance Supplement, Part 6 ? Internal Control, non-Federal entities receiving Federal awards establish and maintain internal control over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. EFFECT Federal program requirements were not complied with. CAUSE Although the internal controls were adequately designed, there were deficiencies in the execution of the controls. RECOMMENDATION AND BENEFIT Control activities to ensure provider student files include required documentation should be documented. This will help ensure that federal program requirements are complied with. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.