Finding 622054 (2022-001)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2022-12-13
Audit: 40521
Auditor: Estes & Walcott

AI Summary

  • Core Issue: Charges to federal programs did not meet required compliance standards.
  • Impacted Requirements: Internal control policies and federal program requirements were not followed in multiple instances.
  • Recommended Follow-Up: Implement additional procedures to ensure adherence to all School District policies and prevent future issues.

Finding Text

Criteria: Charges to federal programs should comply with federal requirements of the program and comply with School District internal control policies and procedures. Condition: Charges to the federal program did not comply with program requirements. Cause: In two separate sampling applications, four items of a population of seventy-six and sixteen items of a population of twenty-five were found to not adhere to the internal control and compliance policies and procedures set forth by the School District. Effect: The School District failed to comply with program requirements. Recommendation: Procedures should be implemented to ensure all School District policies and procedures are followed. Management Response: We concur. Additional procedures will be implemented to prevent future occurrences.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 45612 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $6.03M
10.553 School Breakfast Program $2.19M
84.010 Title I Grants to Local Educational Agencies $2.04M
84.027 Special Education_grants to States $1.73M
84.287 Twenty-First Century Community Learning Centers $340,370
84.367 Improving Teacher Quality State Grants $249,805
84.365 English Language Acquisition State Grants $224,081
84.424 Student Support and Academic Enrichment Program $201,678
84.048 Career and Technical Education -- Basic Grants to States $87,021
93.575 Child Care and Development Block Grant $68,986
12.357 Rotc Language and Culture Training Grants $60,924
84.196 Education for Homeless Children and Youth $59,380
84.173 Special Education_preschool Grants $56,108
84.425 Education Stabilization Fund $34,626