1 Planning Conside r ations F unding is c o ming o ut Co uld b - PDF document

Sc hool Single Audit Conside r ations Ce nte r fo r Audit E xc e lle nc e AT T E NT ION!!! • T he infor mation in this slide show may be subje c t to c hange . • Additional COVID guidanc e is be ing pr ovide d by F e de r al and State Age nc ie s e ve r y day is an atte mpt to c lar ify r e quir e me nts and pr ovide imple me ntation guidanc e to pr ime r e c ipie nts and subr e c ipie nts. Age nda Pla nning c ha lle ng e s/ c o nside ra tio ns Risk Asse ssme nt Sc ho o l Pro g ra ms Re po rting 3 1

Planning Conside r ations F unding is c o ming o ut Co uld b e re c e iving ne w q uic ke r tha n g uidanc e funding , a dditio nal • E ntitie s c o uld ha ve e lig ib le funding to e xisting e xpe nditure s prio r to re c e iving pro g ra ms, a nd pro g ra ms funding • F with wa ive rs/ fle xibilitie s Y20 e xpe nditure s c ould be r e imbur se d in F Y21 Go ing to b e c ruc ia l to ha ve c o nve rsa tio ns with DOCUME NT , DOCUME NT , c lie nts e a rly o n DOCUME NT Sc hools ne e d to make c ritic al de c isions 4 Planning Conside r ations E ntitie s tha t ha ve no t pr e viously be e n sing le a udits no w ma y ha ve a n inc re a se in e xpe nditure s. Ne c e ssita ting a sing le a udit Be a le rt to ne w funding stre a ms •Co uld b e re c e iving sub a wa rds fro m va rio us e ntitie s (i.e . a City ma y pa ss funds thro ug h to a sc ho o l) •Se ve ra l ne w g ra nt pro g ra ms •Critic a l to ma ke sure yo u ha ve a c o mple te SE F A •Re q uire d to se pa ra te COVID funds o ut o n the SE F A E ntitie s c o uld a lso b e se rving a s a pa ss-thro ug h (i.e . c re a ting sub a wa rds with o the r e ntitie s/ NF Ps/ e tc ) a nd ne e d to b e a wa re o f the a sso c ia te d re quire me nts—2 CF R 200.331 5 Planning Conside r ations Sc ho o ls ha ve thre e ne w la rg e COVI D-19 pro g ra ms: E SSE R (507), GE E R (508), a nd Co ro na virus Re lie f F und (510) All thre e pro g ra ms a llo w sc ho o ls to re imb urse e xpe nditure s sinc e the b e g inning o f the pa nde mic (e xa c t da te s va ry a mo ng e a c h pro g ra m) – fe de ra l pro g ra ms a llo w the se de c isio ns to b e ma de a t a ny time , a ltho ug h ODE ma y sho rte n the windo w due to CARE S Ac t q ua rte rly re po rting re q uire me nts. •Sc ho o ls ne e d to fina lize de c isio ns to dra w do wn fe de ra l funds fro m the se pro g ra ms to re imb urse e xpe nditure s inc urre d in F Y20 ASAP. •SE F A re po rting is b a se d upo n whe n e xpe nditure s a re inc urre d. •T he se de c isio ns will impa c t F Y20 Sing le Audit sta tus a nd ma jo r pro g ra m de te rminatio ns. I mpo rta nt to inc lude the to pic o f funding a nd e xpe nditure s during yo ur e ntra nc e c o nfe re nc e 6 2

R isk Asse ssme nt De te rmining wha t ne w pro g ra ms a c lie nt ha s re c e ive d is c ritic a l • Co uld c ha ng e the A/ B ma jo r pro g ra m thre sho ld • Ne w COVI D-19 pro g ra ms will NOT ha ve b e e n a udite d b e fo re = po te ntia l Hig h Risk A • E xisting T ype A pro g ra ms c o uld b e c o me hig he rrisk if the re is a ma te ria l c ha ng e in pe rso nne l o r syste ms • Ne w COVI D pro g ra ms c o uld a lso b e T ype B pro g ra ms • Ne e d to e va lua te the ne wne ss o f the pro g ra ms a lo ng with o the r fa c to rs • T he re is c urre ntly NO re q uire me nt to se le c t B pro g ra ms with COVI D-19 funding a s ma jo r; ho we ve r, OMB CS g uida nc e is no t fina l ye t 7 Audit Challe nge s OMB •F irst pa rt will be wha t we a re use d to Co mplia nc e is se e ing a nd is e xpe c te d to be o ut in g o ing to b e Aug ust •T he n the re will be a COVID spe c ific issue d in two a dde ndum tha t c o me s o ut in the F a ll pa rts •Stro ng po ssibility tha t c o ntro ls will ha ve I de ntifying c ha ng e d due to sta y a t ho me o rde rs, a nd te sting te le wo rk, e tc . • F c o ntro ls or e xample , building c losure s during last quar te r of sc hool ye ar 8 Audit Challe nge s Clie nt Audito rs will do c ume nta tio n ne e d to Adjust a ttrib ute s is g o ing to b e e va lua te tha t in te sting fo r ke y do c ume nta tio n c e rta in pe rio ds •Ho w did the ir •Can yo u still re ly o f time pro c e sse s c ha ng e ? o n/ te st c o ntro ls? What time pe rio ds? •Did the ke y c o ntro l c hang e ? 9 3

Audit Challe nge s On Ma rc h 12, 2020, Go ve rno r Mike De Wine ma de a n unpre c e de nte d a nno unc e me nt o rde ring a ll o f Ohio ’ s public , c ommunity a nd pr ivate K-12 sc hool buildings to b e c lo se d to stude nts due to the o ng o ing c o ro na virus he a lth c risis. ODE c re a te d F AQs to he lp sc ho o l a nd distric t le a de rs think thro ug h impo rta nt lo c a l-le ve l de c isio ns: http:/ / e duc a tio n.o hio .g o v/ T o pic s/ Stude nt- Suppo rts/ Co ro na virus/ Fre q ue ntly-Aske d-Que stio ns-Go ve rno r-De Wine ’ s-Sc ho Audito rs sho uld re fe r to this g uida nc e a s the y e va lua te distric t de c isio ns a bo ut va rio us to pic s re la te d to the se c lo sure s. 10 Audit Challe nge s ADM/ F T E T e sting •Audito rs a re NOT e xpe c te d to te st a tte nda nc e fo r the la st q ua rte r o f the ye a r whe n b uilding s we re c lo se d •E xc e ptio n wo uld b e a ny e -sc ho o ls •Additio na l info rma tio n c a n b e fo und a t http:/ / e duc a tio n.o hio .g o v/ T o pic s/ Stude nt- Suppo rts/ Co ro na virus/ Additio na l- I nfo rma tio n-o n-I nstruc tio na l-Ho urs-a nd 11 Se par ate Ac c ountability Ne w F unds must be c re ate d fo r ne w COVID-19 pro g rams. AOS and ODE have c re ate d ne w USAS F unds fo r the larg e r ne w pro g rams passing thro ug h ODE . Sc ho o ls sho uld use F und 599 fo r any o the r ne w COVID-19 F unds. COVID-19 funding in an e xisting fe de ral pro g ram must be trac ke d se parate ly (e .g ., SCC). Se e AOS g uida nc e a t: http:/ / www.o hio audito r.g o v/ re so urc e s/ c o vid19/ CARE S_g uidanc e _sc ho o l.pdf 12 4

T r aditional Sc hool Pr ogr ams USDE E le me nta ry USDE Hig he r USDE Go ve rno r’ s a nd Se c o nda ry E duc a tio n T r e asur y E me rg e nc y Sc ho o l E me rg e nc y Co ro na virus E duc a tio n Re lie f E me rg e nc y Re lie f F und Re lie f F und— F und (GE E R)— Re lie f F und (HE E RF )—84.425E 21.019 84.425C (F und (E SSE R)—84.425D &F (F und 510) 507) (F und 508) (F und 599) 13 Nutr ition Cluste r T he re are many diffe re nt waive rs/ o ptio ns that we re g rante d—sc ho o ls c o uld be utilizing the standard re imburse me nt pro c e ss, Se amle ss Summe r Optio n, o r the Summe r F o o d Se rvic e Pro g ra ms. T o he lp maintain me al se rvic e s, o n Marc h 12, 2020, the U.S. De partme nt o f Ag ric ulture g rante d Ohio a waive r e nabling Summe r F o o d Se rvic e Pro g ram a nd Natio nal Sc ho o l L unc h Pro g ram Se amle ss Summe r Optio n spo nso rs “to pro vide me als during an unantic ipate d sc ho o l c lo sure due to the no ve l c o ro na virus at b o th sc ho o land no n-sc ho o lsite s and in a no n- c o ng re g ate se tting .” T his waive r allo ws fo r the distributio n o f me als while maintaining so c ia l distanc ing . http:/ / e duc atio n.o hio .g o v/ T o pic s/ Stude nt- Suppo rts/ Co ro navirus/ Suppo rting -Who le -Child-Nutritio n/ Summe r-Nutritio n- Pro g ram-Ope ratio ns-during -Co ro nav 14 Community Sc hool/ ST E M Sc hool Pr ogr ams USDE E le me ntary USDE Hig he r USDE Go ve rno r’ s and Se c o ndary E duc atio n T r e asur y Payc he c k E me rg e nc y Sc ho o l E me rg e nc y Co ro na virus Pro te c tio n E duc atio n Re lie f E me rg e nc y Re lie f F und Re lie f F und— Pro g ra m (59.073) F und (GE E R)— Re lie f F und (HE E RF )—84.425E 21.019 84.425C UG DOE S NOT (E SSE R)—84.425D &F UG Applie s APPL Y UG Applie s UG Applie s UG Applie s ODE F AQ fo r c o mmunity sc ho o ls is a va ila b le a t: http:/ / e duc a tio n.o hio .g o v/ T o pic s/ Stude nt- Suppo rts/ Co ro na virus/ Co nside ra tio ns-fo r-Co mmunity-Sc ho o ls- a nd-Spo ns-1 15 5