Finding 7100 (2023-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-01-02

AI Summary

  • Core Issue: The District incorrectly reported tuition-in children and included ineligible students in their membership count.
  • Impacted Requirements: Accurate reporting of federally connected children and those with disabilities is essential for the Impact Aid application.
  • Recommended Follow-Up: Improve control procedures to ensure accurate data reporting and exclude tuition-in students from total counts.

Finding Text

Condition: The District received tuition from other schools for 3 children who have disabilities. The District included those 3 children in their total membership enrolled without removing them from the total. Two children were included with the total children with disabilities living on Indian Land. The other child included on the application was not federally connected. The District also included a child who does not have disabilities in the total children with disabilities living on Indian Land. Criteria: The District is responsible for reporting a correct count of membership and federally connected children in various vategories, including with and without disabilities, on their Impact Aid application for whom the District provides free public education. Cause: The District's enrollment control does not include a column to indicate whether any of the children are tuition-in or tuition-out students. The District inadvertently entered an IEP date on a child without disabilities that had a name similar to an eligible child and did not perform a final review of IEP input. Procedures in place to monitor accuracy of the final application before submission were not sufficient to avoid undetected errors. Effect: The District may receive more Impact Aid under the grant application than it is eligible for federally connected children and children with disabilities. Recommendation: District personnel should enhance control procedures to monitor the application process to ensure correct information is being reported and remove children from the total for whom they receive tuition from other districts.

Corrective Action Plan

The District will add a procedure to ensure students are removed from the counts if the District receives tuition from other districts for them. The District will also monitor the list of students with disabilities to ensure all do have disabilities. The District is contacting Impact Aid to get the application corrected.

Categories

Reporting

Other Findings in this Audit

  • 7101 2023-005
    Significant Deficiency
  • 583542 2023-004
    Significant Deficiency
  • 583543 2023-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $9.08M
84.299 Indian Education -- Special Programs for Indian Children $1.96M
84.184 Safe and Drug-Free Schools and Communities_national Programs $805,171
84.010 Title I Grants to Local Educational Agencies $591,130
93.600 Head Start $269,518
10.555 National School Lunch Program $183,352
84.060 Indian Education_grants to Local Educational Agencies $140,860
10.553 School Breakfast Program $57,216
15.130 Indian Education_assistance to Schools $51,416
10.582 Fresh Fruit and Vegetable Program $23,410
10.569 Emergency Food Assistance Program (food Commodities) $21,610
84.358 Rural Education $19,979
10.559 Summer Food Service Program for Children $16,871
10.558 Child and Adult Care Food Program $10,977
84.425 Education Stabilization Fund $6,801
10.579 Child Nutrition Discretionary Grants Limited Availability $5,000
84.048 Career and Technical Education -- Basic Grants to States $2,660