Southside Independent School District

Criteria: The federal drawdowns should be documented with support for the calculation of the amount and with indication of a review by a second individual to ensure the propriety of the amount. Condition/Cause: The District?s process for requesting funds did not have evidence of a review by a second individual prior to drawing the funds down from the grantor. Effect: The District did not have a strong control environment to ensure federal drawdowns were properly supported and calculated for the amounts requested. Recommendation: We recommend the District implement processes to have a second person review and approve the support and the drawdown amount from federal grants prior to requesting those funds from the grantor. Response from Responsible Officials and Corrective Actions: Action: Written procedures will be developed to address the protocols of records retention and management.

Criteria: The federal drawdowns should be documented with support for the calculation of the amount and with indication of a review by a second individual to ensure the propriety of the amount. Condition/Cause: The District?s process for requesting funds did not have evidence of a review by a second individual prior to drawing the funds down from the grantor. Effect: The District did not have a strong control environment to ensure federal drawdowns were properly supported and calculated for the amounts requested. Recommendation: We recommend the District implement processes to have a second person review and approve the support and the drawdown amount from federal grants prior to requesting those funds from the grantor. Response from Responsible Officials and Corrective Actions: Action: Written procedures will be developed to address the protocols of records retention and management.

Condition/Cause: Process was not in place to obtain written semi-annual certifications from employees funded under Title I grant funds. Criteria: Title I funded staff paid solely from Title I funds complete a Semi-Annual Certification twice a year that should be signed by both the employee and management that oversees the employees job responsibilities. Context: A sample test of payroll expenditures resulted in a total of 33 employees tested that did not have Semi-Annual Certifications on file. Effect: Noncompliance with required documentation for all employees funded with Title I grant funds. Recommendation: We recommend Southside ISD management develop a policy and procedure to obtain and collect all semi-annual certifications for employees funded by Title I. Views of Responsible Officials and Corrective Actions: The District?s Director of Finance, Controller, Campus Administrator(s) and Title I funded employees will: 1. Prepare, review, and attend Federal Program training on compliance. 2. Semi-annual certification calendar with established deadlines quarterly. 3. Collaborate in the preparation of budgets for all grants for Finance. 4. Reminders of grant information to Superintendent, Assistant Superintendents, CFO, Directors, Principals, and administrators. 5. PDF reports of grant budget expenditures and outstanding balance. 6. Attend grant, strategic planning meetings, trainings. 7. Provide district level, campus administration, and teacher Federal Funding training. 8. Provide T-PESS trainings with goal setting focus. 9. Co-facilitate Campus and program needs assessments. 10. Co-facilitate CIP/DIP preparation.

Southside ISD School District Summary Schedule of Audit Findings Year ended August 31, 2020 Finding 2020-C-001 - Semi-Annual Certifications for Title I Employees Type of Finding - Significant Deficiencies Condition/Cause: Process was not in place to obtain written semi-annual certifications from employees funded under Title 1 grant funds. Criteria: Title I funded staff paid solely from Title I funds complete a Semi-Annual Certification twice a year that should be signed by both the employee and management that oversees the employees job responsibilities. Context: The total number of employees funded by Title I funds during the fiscal year were 197. A sample test of payroll expenditures resulted in a total of 33 employees tested that did not have Semi-Annual Certifications on file. Effect: Noncompliance with required documentation for all employees funded with Title I grant funds. Recommendation: We recommend Southside ISD management develop a policy and procedure to obtain and collect all semi-annual certifications for employees funded by Title I. Corrective Action Plan: Director of Finance, Controller, Campus Administrator(s) and Title I funded employees will: 1. Prepare, review and attend Federal Program training on compliance 2. Semi-annual certification calendar with established deadlines quarterly 3. Collaborate in the preparation of budgets for all grants for Finance 4. Reminders of grant information to Superintendent, Assistant Superintendents, CFO, Directors, Principals, and administrators. 5. PDF reports of grant budget expenditures and outstanding balance 6. Attend grant, strategic planning meetings, trainings 7. Provide district level, campus administration, and teacher Federal Funding training 8. Provide T-PESS trainings with goal setting focus 9. Co-facilitate Campus and program needs assessments 10. Co-facilitate CIP/DIP preparation Management considers this matter resolved with no additional action

GSA_MIGRATION

GSA_MIGRATION

2015-006