Finding 943376 (2023-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-02-12
Audit: 290108
Auditor: Cordova CPAS LLC

AI Summary

  • Core Issue: The District submitted incorrect student numbers for the Impact Aid Program and lacked necessary certifications from both the Pueblo Governors and District officials.
  • Impacted Requirements: Compliance with reporting standards as outlined in OMB No. 1810-0687, including accurate student enrollment verification and proper signatures.
  • Recommended Follow-up: Maintain documentation for student numbers, ensure annual certifications from Pueblos, and confirm signatures from the Superintendent and School Administrator.

Finding Text

Federal program information: Funding agency: U.S. Department of Education Title: Impact Aid Program Assistance Listing number: 84.041 Award year: July 1, 2022 to June 30, 2023 Compliance Requirement: Reporting Condition: During our testwork over reporting we found the following:  The District had different student numbers submitted on the application for Impact Aid compared to the student verification listing that were provided to the Pueblo Governors.  The District could not provide evidence to show that the certifications of the Native American students were signed by the Governor of the Pueblo for 5 of the 25 students tested.  The District could not provide evidence to show that the certifications of the Native American students were signed by the District’s Superintendent and School Administer for 25 of the 25 students tested. The District did not make progress on this finding during FY 2023. Criteria: According to OMB No. 1810-0687, the Application for Impact Aid must include the correct number of children that attend the District who live on Indian lands (Section 7003(a)(1)(C). According to District’s policy for certifying the enrollment of Native American Students, the District requires that the Governor of the surrounding Pueblos certify which Pueblo members are attending the District’s schools by signing that they submitted a complete and accurate list to the District. Also, both the Superintendent and a School Administer must review the list and ensure that the students on the list are enrolled in one of the District’s schools. Questioned Costs: None. Effect: The District is not in compliance with the Special Reporting requirement as the rosters provided from the Student Information System and on the Grant Application, showed 217 less students than the number of students on the detailed listing. Cause: There was turnover in the Impact Aid management during the fiscal year and the filing, obtaining the certifications, and the reporting on the grant application was not accurately completed. Auditor’s Recommendations: We recommend the District maintain the documentation used to determine how many students were entered on the application as support for the subsequent audit and enter notes on any subsequent listings of students indicating why there was a change from the listing used for the application. Also, we recommend that the District continue to reach out to the Pueblo’s to certify the students every year and that the District certify those certifications as well once the Pueblo’s Governors have reviewed the student listings. Agency Response: District is working closely with the Impact Aid office at the federal level and with local Pueblos to address this finding and ensure that all proper signatures are obtained for submission by the end of June 30, 2024. The responsible party for these corrective actions is the Grant Coordinator. 150

Categories

Reporting

Other Findings in this Audit

  • 366932 2023-003
    Material Weakness Repeat
  • 366933 2023-003
    Material Weakness Repeat
  • 366934 2023-003
    Material Weakness Repeat
  • 943374 2023-003
    Material Weakness Repeat
  • 943375 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $1.75M
84.425 Education Stabilization Fund $1.74M
84.371 Striving Readers $1.05M
84.041 Impact Aid $806,132
84.010 Title I Grants to Local Educational Agencies $678,297
10.555 National School Lunch Program $487,913
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $404,557
84.299 Indian Education -- Special Programs for Indian Children $367,071
84.060 Indian Education_grants to Local Educational Agencies $192,962
84.424 Student Support and Academic Enrichment Program $112,160
84.365 English Language Acquisition State Grants $98,034
84.367 Improving Teacher Quality State Grants $97,138
84.173 Special Education_preschool Grants $66,548
10.582 Fresh Fruit and Vegetable Program $61,052
84.048 Career and Technical Education -- Basic Grants to States $48,989
84.027 Special Education_grants to States $29,805
10.579 Child Nutrition Discretionary Grants Limited Availability $20,000
10.665 Schools and Roads - Grants to States $16,682