Finding 963270 (2023-001)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 299140
Organization: Delton Kellogg Schools (MI)

AI Summary

  • Core Issue: The School did not properly budget for Elementary School Assessments in the ESSER III budget approved by MDE.
  • Impacted Requirements: Federal grant activities and costs must be accurately budgeted and approved to ensure compliance.
  • Recommended Follow-Up: Implement ongoing budget review procedures to ensure all federal grant expenditures are allowable and properly budgeted.

Finding Text

Activities/Costs Allowed - Budget Finding Type: Significant Deficiency in Internal Controls over Compliance Criteria: The School is responsible for ensuring that the activities/costs of its federal grants are properly budgeted and approved by MDE. Condition/Finding: During our audit procedures performed to verify that activities/costs were allowable, it was discovered that the Elementary School Assessments were not properly budgeted on the ESSER III budget approved by MDE. Cause: This condition is the result of lack of controls in place by management to appropriately review and amend the budget as necessary throughout the grant term. Effect: As a result of this condition, the School incurred expenses during the year that are not allowable to be reimbursed based on the current budget approved. Recommendation: We recommend that the School establish procedures to ensure that budgets for all federal grants are reviewed at an on-going basis to ensure all expenditures are properly budgeted.

Categories

Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 386826 2023-001
    Significant Deficiency
  • 386827 2023-002
    Significant Deficiency
  • 386828 2023-001
    Significant Deficiency
  • 386829 2023-002
    Significant Deficiency
  • 963268 2023-001
    Significant Deficiency
  • 963269 2023-002
    Significant Deficiency
  • 963271 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $512,697
84.010 Title I Grants to Local Educational Agencies $148,320
10.553 School Breakfast Program $127,810
32.009 Emergency Connectivity Fund Program $59,792
84.367 Improving Teacher Quality State Grants $28,042
84.424 Student Support and Academic Enrichment Program $14,002
10.579 Child Nutrition Discretionary Grants Limited Availability $10,000
84.048 Career and Technical Education -- Basic Grants to States $6,955
93.778 Medical Assistance Program $4,445
10.555 National School Lunch Program $4,245
10.559 Summer Food Service Program for Children $1,921
10.649 Pandemic Ebt Administrative Costs $628
84.027 Special Education_grants to States $0