ISD #2856 Stephen/ArgyleLocal Government

Federal Program: Twenty-First Century Community Learning Centers (AL 84.287); Reporting Criteria: Uniform Guidance requires all reports to be accurate. We noted during report testing that 1 of the 2 reports tested, the amount listed on the report submitted for reimbursement did not agree to the supporting documentation. Condition: There were 5 reports required to be submitted in FY23 for reimbursement. We selected 2 reports to test accuracy and we noted 1 of these reports that the supporting documentation was not accurate and contained expenditures that were not grant expenditures. Questioned Costs: N/A Context: Two reports were submitted from a population of five. The sample was not statistically valid. Effect: The District submitted a report that did not contain only grant expenditures. Cause: The District does not have controls in place to ensure all reports are submitted accurately. Repeat Finding: Yes. Prior Year Finding 2022-003. Recommendation: When reviewing reimbursement reports, prior to submission, the District should compare the report to the supporting documentation and not a summary report. Views of Responsible Officials: The Districts agrees with the recommendation and will review its policies and procedures.

Federal Program: Twenty-First Century Community Learning Centers (AL 84.287); Cash Management Criteria: Cash management requires all expenditures that are being submitted for reimbursement to be actual grant expenditures. Condition: There were 5 reports required to be submitted in FY23 for reimbursement. We selected 2 reports to test accuracy and we noted 1 of these reports that the supporting documentation was not accurate and contained expenditures that were not grant expenditures. These expenditures were listed when submitted and the District received grant dollars for non-grant expenditures. Questioned Costs: None. Context: Two reports were submitted from a population of five. The sample was not statistically valid. Effect: The District submitted a reimbursement report for more than they should be reimbursed for. Cause: The District does not have controls in place to ensure all reports are submitted accurately. Repeat Finding: No. Recommendation: The District should implement controls to ensure all reports submitted for reimbursement, only contain actual grant expenditures. Views of Responsible Officials: The Districts agrees with the recommendation and will review its policies and procedures.

Federal Program - Twenty-First Century Community Learning Centers (AL 84.287). Reporting. Criteria - Uniform Guidance requires all reports to be accurate. We noted during report testing that on 1 of the 2 reports tested the amount listed on the report submitted for reimbursement did not agree to the supporting documentation by $664. Condition - There were 5 reports required to be submitted in FY22 for reimbursement. We selected 2 reports to test accuracy, and we noted 1 of these reports did not agree to support documentation. Questioned Costs - N/A. Context - There were 5 reports required to be submitted in FY22 for reimbursement. We selected 2 reports to test accuracy, and we noted 1 of these reports did not agree to the supporting documentation. Cause - Management Oversight. Effect - The District could submit a reimbursement report for more than they should be reimbursed for. Repeat finding - No. Recommendation - When reviewing reimbursement reports, prior to submission, the District should compare the report to the supporting documentation and not a summary report. Views of Responsible Officials and Planned Corrective Actions - The District agrees with the recommendation and will review its policies and procedures.