Finding 961914 (2023-003)

Condition: Child counts entered on the Impact Aid application did not have proper supporting documentation for amounts. Criteria: Amounts entered on the application should be properly supported by survey data. Cause: Due to changes in categories of the child count on the application, the categories used in the surveys--did not match up exactly to application and therefore, child counts were underreported. Effect: Noncompliance with guidance Context: Application did not agree to child count on supporting data. Repeat Finding from Prior Year: No Recommendation We recommend child counts included on Impact Aid application agree to supporting documentation. We also recommend that child counts used on the application be reconciled and reviewed. Views of Responsible Officials And Planned Corrective Action: Lawton Public Schools selected to use its’ January 2020 application (FY21) for FY22 and FY23 as allowed by guidance. During the review of the survey data collected and the original application, it was discovered that the district under-reported numbers due to errors in the transcription of data. None of the employees responsible for the FY21 Impact Aid application are still with Lawton Public Schools. Lawton Public Schools has reviewed policies and procedures to ensure data is collected and reported accurately in its’ Impact Aid applications. Summary data, as well as survey data, are reviewed and verified by multiple staff members.