Finding 624380 (2022-004)

-
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 52314
Organization: City of Haverhill (MA)

AI Summary

  • Core Issue: The City failed to provide required Affirmation of Consultation forms for private school consultations related to Title I grant allocations.
  • Impacted Requirements: Grantees must ensure equitable services for private school students and document consultations with private school officials.
  • Recommended Follow-up: Management should establish procedures to complete, retain, and organize all necessary forms to comply with grant requirements.

Finding Text

Title I Grants to Local Educational Agencies - Federal Assistance Listing Number 84.010 2022-004: Affirmation of Consultation Forms to Private Schools Compliance Requirement: Special Tests and Provisions Type of Finding: Compliance and Internal Control Over Compliance ? Other Matter Criteria or Specific Requirement: Grantees must provide equitable services to eligible private school children, their teachers, and their families. Grantees must conduct timely and documented consultation with private school officials to determine the kind of educational services to provide to eligible private school children. Grantees must also ensure the planned services were provided, and ensure the required amount was used for private school children. Condition: The City was required to ensure a portion of this grant was available for the equitable participation of students, families, and educators in non-profit, non-public (private) schools in existence. Public school officials were required to initiate contact and make good faith efforts to have timely and meaningful consultation with private school officials regarding the participation of private school students, families, and educators in these programs and services. The City was required to document these consultations via signed Affirmation of Consultation forms. The City was unable to provide this form for one of the private schools in which federal funds were allocated. Questioned Costs: None Reported. Context: The City has not complied with grant requirements to complete the appropriate forms regarding private school consultations. Effect: The City has not complied with the grant requirements. Cause: Lack of controls over maintaining adequate support for the consultations with private school officials for Title I allocations to all private schools to determine the kind of educational services to provide to eligible private school children. Recommendation: Management should implement procedures to ensure compliance with all grant requirements including the completion and retention of all required forms. These should be filed in an organized manner to allow for timely review upon request. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will implement internal controls procedures to ensure that all Affirmation of Consultation forms are completed, retained, and adequately maintained in an organized manner to ensure that grant requirements can be supported upon request. Management plans to implement these procedures in 2023.

Categories

Special Tests & Provisions Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Other Findings in this Audit

  • 47598 2022-001
    Significant Deficiency Repeat
  • 47599 2022-001
    Significant Deficiency Repeat
  • 47921 2022-001
    Significant Deficiency Repeat
  • 47922 2022-001
    Significant Deficiency Repeat
  • 47923 2022-001
    Significant Deficiency Repeat
  • 47924 2022-001
    Significant Deficiency Repeat
  • 47925 2022-001
    Significant Deficiency Repeat
  • 47926 2022-001
    Significant Deficiency Repeat
  • 47927 2022-001
    Significant Deficiency Repeat
  • 47928 2022-001
    Significant Deficiency Repeat
  • 47929 2022-001
    Significant Deficiency Repeat
  • 47930 2022-001
    Significant Deficiency Repeat
  • 47931 2022-001
    Significant Deficiency Repeat
  • 47932 2022-001
    Significant Deficiency Repeat
  • 47933 2022-001
    Significant Deficiency
  • 47934 2022-004
    -
  • 47935 2022-001
    Significant Deficiency
  • 47936 2022-004
    -
  • 47937 2022-001
    Significant Deficiency
  • 47938 2022-004
    -
  • 47939 2022-002
    -
  • 47940 2022-003
    -
  • 47941 2022-002
    -
  • 47942 2022-003
    -
  • 47943 2022-002
    -
  • 47944 2022-003
    -
  • 47945 2022-002
    -
  • 47946 2022-003
    -
  • 47947 2022-002
    -
  • 47948 2022-003
    -
  • 47949 2022-002
    -
  • 47950 2022-003
    -
  • 47951 2022-002
    -
  • 47952 2022-003
    -
  • 624040 2022-001
    Significant Deficiency Repeat
  • 624041 2022-001
    Significant Deficiency Repeat
  • 624363 2022-001
    Significant Deficiency Repeat
  • 624364 2022-001
    Significant Deficiency Repeat
  • 624365 2022-001
    Significant Deficiency Repeat
  • 624366 2022-001
    Significant Deficiency Repeat
  • 624367 2022-001
    Significant Deficiency Repeat
  • 624368 2022-001
    Significant Deficiency Repeat
  • 624369 2022-001
    Significant Deficiency Repeat
  • 624370 2022-001
    Significant Deficiency Repeat
  • 624371 2022-001
    Significant Deficiency Repeat
  • 624372 2022-001
    Significant Deficiency Repeat
  • 624373 2022-001
    Significant Deficiency Repeat
  • 624374 2022-001
    Significant Deficiency Repeat
  • 624375 2022-001
    Significant Deficiency
  • 624376 2022-004
    -
  • 624377 2022-001
    Significant Deficiency
  • 624378 2022-004
    -
  • 624379 2022-001
    Significant Deficiency
  • 624381 2022-002
    -
  • 624382 2022-003
    -
  • 624383 2022-002
    -
  • 624384 2022-003
    -
  • 624385 2022-002
    -
  • 624386 2022-003
    -
  • 624387 2022-002
    -
  • 624388 2022-003
    -
  • 624389 2022-002
    -
  • 624390 2022-003
    -
  • 624391 2022-002
    -
  • 624392 2022-003
    -
  • 624393 2022-002
    -
  • 624394 2022-003
    -

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $4.22M
10.555 National School Lunch Program $3.87M
14.218 Community Development Block Grants/entitlement Grants $1.23M
10.553 School Breakfast Program $1.09M
14.218 Covid-19 - Community Development Block Grants/entitlement Grants $337,550
10.555 Covid-19 - National School Lunch Program $287,068
10.559 Summer Food Service Program for Children $285,072
84.287 Twenty-First Century Community Learning Centers $163,095
84.010 Title I Grants to Local Educational Agencies $142,260
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $116,000
16.034 Covid-19 - Coronavirus Emergency Supplemental Funding Program $102,146
84.367 Supporting Effective Instruction State Grants $94,167
21.019 Covid-19 - Coronavirus Relief Fund $87,062
14.239 Home Investment Partnerships Program $85,028
93.268 Immunization Cooperative Agreements $69,923
20.600 State and Community Highway Safety $67,290
84.027 Covid-19 - Special Education_grants to States $51,133
84.365 English Language Acquisition State Grants $48,573
84.425 Covid-19 - Education Stabilization Fund $40,531
97.042 Emergency Management Performance Grants $32,757
10.558 Child and Adult Care Food Program $29,691
45.310 Covid-19 - Grants to States $25,000
16.738 Edward Byrne Memorial Justice Assistance Grant Program $21,464
97.044 Assistance to Firefighters Grant $19,594
16.710 Public Safety Partnership and Community Policing Grants $15,099
84.424 Student Support and Academic Enrichment Program $14,941
10.649 Covid-19 - Pandemic Ebt Administrative Costs $14,722
84.027 Special Education_grants to States $9,366
16.922 Equitable Sharing Program $7,273
84.196 Education for Homeless Children and Youth $6,813
84.173 Special Education_preschool Grants $6,138
20.616 National Priority Safety Programs $3,951
84.048 Career and Technical Education -- Basic Grants to States $3,532
84.938 Disaster Recovery Assistance for Education $3,077