Southeast Polk Community School DistrictLocal Government

Finding: The District does not have a process to ensure compliance with reporting requirements within the federal program. Criteria: The May 2023 Office of Management and Budget Compliance Supplement states the following for Compliance Requirements-Reporting and Recordkeeping: “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed…” Condition: The District does not have a process to review monthly data used in computing meal reimbursement claims. There were errors in the meal counts reported to the state. Cause: The District does not monitor compliance reporting and recordkeeping rules as established by the Iowa Department of Education and the Office of Management and Budget. Effect: The District does not have adequate documentation to ensure compliance with federal requirements regarding reporting and recordkeeping. The District could incorrectly report meal counts. Questioned Costs: None Context: The District reported 94,817 lunch meals for May 2023, but supporting documentation showed 94,847 lunch meals (30 more). For October 2022, the District reported 99,553 lunch meals and 32,258 breakfast meals, but supporting documentation showed 99,551 (2 less) lunch meals and 32,256 (2 less) breakfast meals. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to review monthly claim reporting and to retain records used in meal count reporting for the required period of time. Response and Corrective Action Plan: The District will implement a process to review and retain meal claim reporting documentation as outlined by the Iowa Department of Education and Office of Management and Budget.

2019-002 U.S. Department of Education Pass-Through Iowa Department of Education Title 1 Grants to Local Educational Agencies (Title 1, Part A of the ESEA) CFDA 84.010 Federal Award Year: 2019 Finding: The District has an inadequate internal control process to ensure compliance with the eligibility requirements of the program. Criteria: The 2019 Office of Management and Budget Compliance Supplement states the local education agency ??must allocate Part A funds to each participating school attendance area or school, in rank order, on the basis of the number of children of public school children from low-income families residing in the are or attending the school.? Condition: The District uses the state provided worksheet to determined funding by school as part of the annual program reporting process; however, the District does not budget or allocate actual funding of the program by the worksheet. Actual allocations of Part A funds to the schoolwide programs were not in rank order to the total number of children from low-income families attending the school. Questioned costs: None Context: The District has four targeted assistance building in rank order as required by the program. Effect: Title 1 funding Is not allocated by targeted assistance building in rank order as required by the program. Cause: The District expends more funds than suggested in the Title I cost per student formula. When costs in excess of Title I funding occurs, the excess costs get redistributed across Title I schools. The District did not redistribute these costs to ensure that rank funding order is maintained. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend the Title 1 Director and the Executive Director of Business Services determine rank order funding each year as part of the budget process and monitor actual funding by building throughout the year. Response and Corrective action plan: The District will implement the eligibility requirements of the program to include funding targeted assistance programs in rank order.