Finding 628618 (2022-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-11-13

AI Summary

  • Core Issue: The District inaccurately reported additional expenditures in the 2023 Impact Aid application.
  • Impacted Requirements: Special reporting criteria were not met due to an overstatement of $96,153.
  • Recommended Follow-Up: Implement a second employee review of the Impact Aid application before submission.

Finding Text

'8. Criteria or specific requirement (including statutory, regulatory, or other citation): Reporting: Special reporting. '9. Condition: The District did not submit accurate total additional expenditures in the Expenditures for CWD section of the 2023 Impact Aid application. '10. Questioned Costs: No questioned costs. '11. Context: The District reported total additional expenditures of $8,622,372 for the 2023 application when the amount should have been $8,526,219. '12. Effect: The total additional expenditures under the Expenditures for CWD was overstated by $96,153. 13. Cause: The prior year transportation report total for special ed transportation (FY21) was used instead of the correct current year transportation report total. 14. Recommendation: The District should have a second employee review the Impact Aid application numbers before it is submitted. 15. Management's response: The Business Office will add an additional quality check prior to submitting Impact Aid data.

Categories

Reporting

Other Findings in this Audit

  • 52173 2022-003
    Significant Deficiency
  • 52174 2022-003
    Significant Deficiency
  • 52175 2022-002
    Significant Deficiency
  • 52176 2022-004
    Significant Deficiency
  • 628615 2022-003
    Significant Deficiency
  • 628616 2022-003
    Significant Deficiency
  • 628617 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $22.82M
84.425 Education Stabilization Fund $1.18M
84.027 Special Education_grants to States $851,417
12.558 Department of Defense Impact Aid (supplement, Cwsd, Brac) $798,784
32.009 Emergency Connectivity Fund Program $662,950
10.553 School Breakfast Program $232,353
84.010 Title I Grants to Local Educational Agencies $171,991
10.560 State Administrative Expenses for Child Nutrition $75,302
84.367 Improving Teacher Quality State Grants $68,919
84.048 Career and Technical Education -- Basic Grants to States $62,709
10.555 National School Lunch Program $56,949
12.556 Competitive Grants: Promoting K-12 Student Achievement at Military-Connected Schools $41,411
93.778 Medical Assistance Program $31,755
84.173 Special Education_preschool Grants $19,419
10.649 Pandemic Ebt Administrative Costs $614