Finding 636051 (2022-004)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-26

AI Summary

  • Core Issue: Two PDE-2030 reports had inaccurate expenditures that did not match the District's general ledger.
  • Impacted Requirements: The District failed to comply with 2 CFR part 200 section 302(b)(2) regarding accurate financial reporting for Federal awards.
  • Recommended Follow-Up: Implement procedures for accurate reporting and ensure reports are reviewed by the Business Administrator before submission.

Finding Text

Finding 2022-004 Reporting Education Stabilization Fund (ESSER) ? ALN# 84.425 Criteria: Pursuant to 2 CFR part 200 section 302(b)(2), a non-Federal entity must provide for accurate, current, and complete disclosure of the financial results of each Federal award or program. Condition: During testing, it was noted two of the four PDE-2030 reports did not contain accurate information as the expenditures reported did not agree to the District?s general ledger. Cause: Due to oversight, the District was not reporting expenditures on a cumulative basis. Effect: Internal controls are not functioning as designed and the District is not in compliance with reporting requirements of the program. Questioned Costs: None Recommendation: The District should develop procedures to ensure accurate information is reported to allow for adequate tracking of the financial results of each Federal award. In addition, reports should be reviewed by an appropriate individual prior to submission to ensure the data entered into the reports is consistent with the District?s records. Management?s Response: The District developed procedures for assigning expenditures for State and Federal awards and created reporting specific to funding sources to identify all awards. Prior to submissions to reporting agencies, quarterly and annual reports will be reviewed by the Business Administrator to ensure accuracy for the reporting period(s).

Categories

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

Other Findings in this Audit

  • 59600 2022-003
    Material Weakness
  • 59601 2022-004
    Material Weakness
  • 59602 2022-003
    Material Weakness
  • 59603 2022-004
    Material Weakness
  • 59604 2022-003
    Material Weakness
  • 59605 2022-004
    Material Weakness
  • 59606 2022-003
    Material Weakness
  • 59607 2022-004
    Material Weakness
  • 59608 2022-003
    Material Weakness
  • 59609 2022-004
    Material Weakness
  • 59610 2022-003
    Material Weakness
  • 59611 2022-004
    Material Weakness
  • 59612 2022-003
    Material Weakness
  • 59613 2022-004
    Material Weakness
  • 59614 2022-003
    Material Weakness
  • 59615 2022-004
    Material Weakness
  • 636042 2022-003
    Material Weakness
  • 636043 2022-004
    Material Weakness
  • 636044 2022-003
    Material Weakness
  • 636045 2022-004
    Material Weakness
  • 636046 2022-003
    Material Weakness
  • 636047 2022-004
    Material Weakness
  • 636048 2022-003
    Material Weakness
  • 636049 2022-004
    Material Weakness
  • 636050 2022-003
    Material Weakness
  • 636052 2022-003
    Material Weakness
  • 636053 2022-004
    Material Weakness
  • 636054 2022-003
    Material Weakness
  • 636055 2022-004
    Material Weakness
  • 636056 2022-003
    Material Weakness
  • 636057 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $535,239
10.553 School Breakfast Program $168,360
10.555 National School Lunch Program $94,277
84.367 Improving Teacher Quality State Grants $76,478
84.027 Special Education_grants to States $70,466
84.424 Student Support and Academic Enrichment Program $32,152
84.425 Education Stabilization Fund $26,704
84.173 Special Education_preschool Grants $3,703
93.778 Medical Assistance Program $3,601
10.649 Pandemic Ebt Administrative Costs $614