Finding 62155 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-02-28
Audit: 57314
Auditor: Donovan PC

AI Summary

  • Core Issue: The School failed to accurately report the use of Elementary and Secondary School Emergency Relief Funds, leading to discrepancies in reported and actual expenses.
  • Impacted Requirements: Compliance with federal reporting guidelines under 2 CFR part 200, which mandates accurate performance reporting for federal funds.
  • Recommended Follow-Up: Implement internal controls to ensure future reporting aligns with actual expenditures and federal guidelines.

Finding Text

FINDING 2022-001 REPORTING SIGNIFICANT DEFICIENCY Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425D Condition The United States Department of Education required the submission in May 2022 of a report covering the period of October 1, 2020 to June 30, 2021 outlining the various uses of Elementary and Secondary School Emergency Relief Funds. The School was unable to provide support for how the amounts submitted in this report were calculated. Totals reported for expenses were not in line with totals expended during the period. Criteria 2 CFR part 200, Appendix XI, Compliance Supplement, Section 3-L-1, states ?Non-federal entities may be required to submit performance reports at least annually but not more frequently than quarterly, except in unusual circumstances, using a form or format authorized by OMB (2 CFR section 200.329). They also may be required to submit special reports as required by the terms and conditions of the federal award.? Cause The School did not report activity related to the use of Elementary and Secondary School Emergency Relief Funds in line with actual activity. The School did not have controls in place to ensure accurate reporting. Effect Information on the use of funds from the Education Stabilization Fund were not accurately presented. Recommendation We recommend the School develop internal controls to ensure accurate reporting in line with guidelines. Views of Responsible Officials and Planned Corrective Actions The School?s Corrective Action Plan is included on pages 23 and 24.

Categories

Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 62153 2022-002
    Significant Deficiency Repeat
  • 62154 2022-001
    Significant Deficiency
  • 62156 2022-001
    Significant Deficiency
  • 638595 2022-002
    Significant Deficiency Repeat
  • 638596 2022-001
    Significant Deficiency
  • 638597 2022-001
    Significant Deficiency
  • 638598 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $496,992
10.555 National School Lunch Program $313,067
84.027 Special Education_grants to States $153,387
84.425 Education Stabilization Fund $99,000
10.553 School Breakfast Program $95,628
10.568 Emergency Food Assistance Program (administrative Costs) $33,345
84.424 Student Support and Academic Enrichment Program $15,000
84.365 English Language Acquisition State Grants $4,500
84.173 Special Education_preschool Grants $4,222