FAC Explorer

Finding 625377 (2022-006)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 49435
Organization: Crawfordsville Community School Corporation (IN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: There is a material weakness in internal controls over compliance for the Elementary and Secondary School Emergency Relief Fund, leading to insufficient documentation for key reporting elements.
  • Impacted Requirements: Grantees must submit annual performance reports with supported data on expenditures and fund usage, as outlined in 2 CFR 200.303.
  • Recommended Follow-Up: Crawfordsville Community School Corporation should establish effective internal controls and consider training on compliance and reporting practices.

Finding Text

2022 ? 006 ? Elementary and Secondary School Emergency Relief Fund Reporting Federal Agency: U.S. Department of Education Federal Program Title: Elementary and Secondary School Emergency Relief Fund Assistance Listing Number: 84.425 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Entity: Indiana Department of Education Pass-Through Entity Number: S425D200013, S425D210013, S425U200013, S425C200013 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance, Other Matters Criteria: Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. Amounts reports must be supported by the unit's records. Per 2 CFR 200.303, ""The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During our testing we noted that supporting documentation for key line items was insufficient or not provided. Proper controls around annual reporting requirements were not in place during the period under audit. Questioned costs: None Context: CLA selected the entire population of reports. 5 of the 6 reports tested contained key elements that were not supported by the supporting documentation reviewed. Cause: Improper understanding and implementation of existing policies. Effect: The failure to establish an effective internal control system may enable noncompliance with the grant agreement and the reporting compliance requirement. Noncompliance may go undetected. Repeat Finding: No. Recommendation: We recommend the Crawfordsville Community School Corporation?s management establish a system of internal control to ensure compliance. Training over proper internal control development and implementation may be beneficial. View of Responsible Officials: There is no disagreement with the audit finding.

Categories

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Material Weakness Reporting

Other Findings in this Audit

  • 48257 2022-002
    Material Weakness
  • 48258 2022-003
    Significant Deficiency
  • 48259 2022-002
    Material Weakness
  • 48260 2022-003
    Significant Deficiency
  • 48261 2022-002
    Material Weakness
  • 48262 2022-003
    Significant Deficiency
  • 48263 2022-002
    Material Weakness
  • 48264 2022-003
    Significant Deficiency
  • 48265 2022-002
    Material Weakness
  • 48266 2022-003
    Significant Deficiency
  • 48267 2022-002
    Material Weakness
  • 48268 2022-003
    Significant Deficiency
  • 48269 2022-002
    Material Weakness
  • 48270 2022-003
    Significant Deficiency
  • 48271 2022-002
    Material Weakness
  • 48862 2022-003
    Significant Deficiency
  • 48863 2022-002
    Material Weakness
  • 48864 2022-003
    Significant Deficiency
  • 48914 2022-002
    Material Weakness
  • 48915 2022-003
    Significant Deficiency
  • 48916 2022-007
    Material Weakness Repeat
  • 48917 2022-007
    Material Weakness Repeat
  • 48918 2022-007
    Material Weakness Repeat
  • 48919 2022-007
    Material Weakness Repeat
  • 48920 2022-007
    Material Weakness Repeat
  • 48921 2022-007
    Material Weakness Repeat
  • 48922 2022-007
    Material Weakness Repeat
  • 48923 2022-004
    Material Weakness
  • 48924 2022-005
    Material Weakness
  • 48925 2022-008
    Material Weakness
  • 48926 2022-004
    Material Weakness
  • 48927 2022-005
    Material Weakness
  • 48928 2022-008
    Material Weakness
  • 48929 2022-004
    Material Weakness
  • 48930 2022-005
    Material Weakness
  • 48931 2022-008
    Material Weakness
  • 48932 2022-004
    Material Weakness
  • 48933 2022-005
    Material Weakness
  • 48934 2022-008
    Material Weakness
  • 48935 2022-006
    Material Weakness
  • 48936 2022-009
    Material Weakness
  • 48937 2022-006
    Material Weakness
  • 48938 2022-009
    Material Weakness
  • 48939 2022-006
    Material Weakness
  • 49012 2022-009
    Material Weakness
  • 49013 2022-006
    Material Weakness
  • 49014 2022-009
    Material Weakness
  • 49736 2022-006
    Material Weakness
  • 49737 2022-009
    Material Weakness
  • 624699 2022-002
    Material Weakness
  • 624700 2022-003
    Significant Deficiency
  • 624701 2022-002
    Material Weakness
  • 624702 2022-003
    Significant Deficiency
  • 624703 2022-002
    Material Weakness
  • 624704 2022-003
    Significant Deficiency
  • 624705 2022-002
    Material Weakness
  • 624706 2022-003
    Significant Deficiency
  • 624707 2022-002
    Material Weakness
  • 624708 2022-003
    Significant Deficiency
  • 624709 2022-002
    Material Weakness
  • 624710 2022-003
    Significant Deficiency
  • 624711 2022-002
    Material Weakness
  • 624712 2022-003
    Significant Deficiency
  • 624713 2022-002
    Material Weakness
  • 625304 2022-003
    Significant Deficiency
  • 625305 2022-002
    Material Weakness
  • 625306 2022-003
    Significant Deficiency
  • 625356 2022-002
    Material Weakness
  • 625357 2022-003
    Significant Deficiency
  • 625358 2022-007
    Material Weakness Repeat
  • 625359 2022-007
    Material Weakness Repeat
  • 625360 2022-007
    Material Weakness Repeat
  • 625361 2022-007
    Material Weakness Repeat
  • 625362 2022-007
    Material Weakness Repeat
  • 625363 2022-007
    Material Weakness Repeat
  • 625364 2022-007
    Material Weakness Repeat
  • 625365 2022-004
    Material Weakness
  • 625366 2022-005
    Material Weakness
  • 625367 2022-008
    Material Weakness
  • 625368 2022-004
    Material Weakness
  • 625369 2022-005
    Material Weakness
  • 625370 2022-008
    Material Weakness
  • 625371 2022-004
    Material Weakness
  • 625372 2022-005
    Material Weakness
  • 625373 2022-008
    Material Weakness
  • 625374 2022-004
    Material Weakness
  • 625375 2022-005
    Material Weakness
  • 625376 2022-008
    Material Weakness
  • 625378 2022-009
    Material Weakness
  • 625379 2022-006
    Material Weakness
  • 625380 2022-009
    Material Weakness
  • 625381 2022-006
    Material Weakness
  • 625454 2022-009
    Material Weakness
  • 625455 2022-006
    Material Weakness
  • 625456 2022-009
    Material Weakness
  • 626178 2022-006
    Material Weakness
  • 626179 2022-009
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.559 Summer School Food Service Program Fy20-Fy21 $1.58M
10.555 National School Lunch Program Fy21-Fy22 $1.27M
84.027 Special Education Grants to States Fy21-Fy22 $566,152
10.553 School Breakfast Program Fy21-Fy22 $546,825
84.027 Special Education Grants to States Fy20-Fy21 $540,031
84.425 Covid-19 Education Stabilization Fund Fy21-Fy22 $472,408
84.010 Title I Grants to Local Educational Agencies Fy21-Fy22 $446,016
84.010 Title I Grants to Local Educational Agencies Fy20-Fy21 $434,726
84.287 Twenty-First Century Community Learning Centers Fy21-Fy22 $217,610
84.287 Twenty-First Century Community Learning Centers Fy20-Fy21 $172,777
84.425 Covid-19 Education Stabilization Fund Fy20-Fy21 $160,053
10.555 Summer School Food Service Program Fy21-Fy22 $156,653
10.555 National School Lunch Program Fy20-Fy21 $127,354
93.778 Medical Assistance Program Fy20-Fy21 $116,090
97.036 Distaster Grants - Public Assisance Fy21-Fy22 $102,235
93.778 Medical Assistance Program Fy21-Fy22 $98,235
84.367 Improving Teacher Quality State Grants Fy20-Fy21 $81,183
84.367 Improving Teacher Quality State Grants Fy21-Fy22 $79,664
84.048 Career and Technical Education - Basic Grants to States Fy20-Fy21 $50,000
10.559 Summer School Food Service Program Fy21-Fy22 $42,238
84.424 Student Support and Academic Enrichment Program Fy21-Fy22 $41,540
10.553 School Breakfast Program Fy20-Fy21 $40,586
84.358 Rural Education Fy20-Fy21 $34,738
84.365 English Language Acquisition State Grants Fy21-Fy22 $27,884
84.365 English Language Acquisition State Grants Fy20-Fy21 $23,495
84.173 Special Ed Preschool Fy21-Fy22 $23,111
84.173 Special Ed Preschool Fy20-Fy21 $22,983
84.358 Rural Education Fy21-Fy22 $21,434
84.424 Student Support and Academic Enrichment Program Fy20-Fy21 $19,544
84.196 Education for Homeless Children and Youth Fy20-Fy21 $18,796
84.048 Covid Career and Technical Education - Basic Grants to States Fy20-Fy21 $17,706
84.196 Education for Homeless Children and Youth Fy21-Fy22 $6,318
84.048 Covid Career and Technical Education - Basic Grants to States Fy21-Fy22 $5,518
10.558 Child and Adult Food Program Fy21-Fy22 $4,112
10.558 Child and Adult Food Program Fy20-Fy21 $3,980
10.649 State Pandemic Electronic Benefit Transfer Admin Cost Grants Fy21-Fy22 $3,063
84.048 Career and Technical Education - Basic Grants to States Fy21-Fy22 $2,500
45.129 Promotion of the Humanitites -Federal/state Partnerships Fy21-Fy22 $1,273