Finding 973620 (2023-003)

Significant Deficiency Repeat Finding

Requirement

P

Questioned Costs

-

Year

2023

Accepted

2024-05-17

Audit: 306527

Organization: Niobrara County School District No. 1 (WY)

Auditor: Leo Riley & CO Cpa's

AI Summary

Core Issue: There is a significant deficiency in the separation of duties related to major federal awards programs.
Impacted Requirements: This affects compliance with federal guidelines for the Education Stabilization Fund, specifically the GEER and ESSER funds.
Recommended Follow-Up: Review and address the separation of duties to ensure proper oversight and compliance with federal requirements.

Finding Text

FINDINGS - MAJOR FEDERAL AWARDS PROGRAM AUDIT SIGNIFICANT DEFICIENCIES: 2023-003 Separation of Duties Reportable Condition: Refer to 2023-001 in the Findings – Financial Statement Audit for a complete discussion of this issue. • U.S. Department of Education: Education Stabilization Fund (ESF): Governor’s Emergency Education Relief (GEER) Fund - CFDA 84.425C. Elementary and Secondary School Emergency Relief (ESSER) Fund – CFDA 84.425D Elementary and Secondary School Emergency Relief (ESSER) Fund ARPA– CFDA 84.425U

Programs in Audit

ALN	Program Name	Expenditures
84.371	Striving Readers	$573,671
84.425	Education Stabilization Fund	$542,329
84.010	Title I Grants to Local Educational Agencies	$314,922
84.287	Twenty-First Century Community Learning Centers	$83,610
84.424	Student Support and Academic Enrichment Program	$58,669
84.027	Special Education_grants to States	$53,846
84.048	Career and Technical Education -- Basic Grants to States	$29,213
84.367	Improving Teacher Quality State Grants	$20,338
84.173	Special Education_preschool Grants	$4,066

Finding 973620 (2023-003)

AI Summary

Finding Text

Categories

Other Findings in this Audit

Programs in Audit