Finding 964175 (2023-004)

2023-004 Department of Education, Passed Though the South Dakota Department of Education Federal Financial Assistance Listing Number 84.010 – Title I Grants to Local Educational Award Number – Unknown, Award Year – 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Observable controls should be in place to ensure reporting to the State of South Dakota Department of Education for reimbursement requests are reviewed prior to submissions being sent. Condition: During testing of reporting, it was noted the School District does not have a review process on place to review submissions for reimbursement prior to requests being sent. Cause: The School District has limited staff in place and a control had not previously been developed. Effect: Reimbursement requests could be submitted with incorrect information. Questioned Costs: None. Context/Sampling: A nonstatistical sample of 3 transactions out of 5 total reports submitted. Repeat Finding from Prior Year(s): No Recommendation: We recommend the reimbursement requests be reviewed and approved prior to submission by the Title 1 Director. Views of Responsible Officials: Management agrees with the finding.