Finding 2025-004
material weaknessrepeat findingother matters
- Program
- IMPACT AID (84.041)
- Compliance requirement
- Reporting
- Repeat
- Chain of 2 audit years; prior finding 2024-005
- FAC record
- FY2025 audit on fac.gov
Finding text from the filing
2025-004 REPORTING Program: Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Questioned Costs: None Type of Finding: Material Weakness in Internal Controls and Material Noncompliance Compliance Requirement: L. Reporting
Condition/Context: Documentation was not provided to support the number of federally connected students reported on the Impact Aid application.
Criteria: The District’s policies and procedures should ensure that internal controls over compliance of federal programs are in place and operating effectively.
Cause: Management oversight and turnover in the federal grant department.
Effect: Internal control weakness and material noncompliance.
Repeat Finding: No.
Recommendation: We recommend the District review its internal control procedures over federal programs to ensure that proper documentation is maintained to support the number of federally connected students on the Impact Aid application.
Repeat Finding: Yes, similar to prior year finding 2024-005.
Views of Responsible Officials: There is no disagreement with this finding. See the corrective action plan.
Contact person: Laticia John, Business Coordinator