U.S. Department of Education,
COVID-19: Elementary and Secondary School Emergency Relief Funds (ESSER)
Assistance Listing Number 84.425D, 84.425U
Equipment Management
Significant Deficiency in Internal Control over Compliance
Criteria: Capital expenditures for general and special purpose equipment purchases are subject to prior
approval by ED or the pass-through entity. In addition, with prior approval by the ED or the passthrough
entity, recipients and subrecipients may also use ESF funds to purchase real property,
perform construction or minor remodeling, and for improvements to land, buildings, or
equipment that meet the overall purpose of the ESF program, which is “to prevent, prepare for,
and respond to” the COVID-19 pandemic.
Condition: Two inventory items were improperly assigned (entered) in the inventory system for the ESSER
funds that should have been charged to the general fund.
Cause: The District does not appear have formal policies in place for ensuring the accuracy of all
inventory purchases.
Effect: Unallowable property items were assigned to the ESSER funds in the inventory system.
Questioned costs:
None reported.
Context: Out of our sample of 60 items, 2 items should have been charged to the general fund instead of
ESSER. Nonstatistical sampling was used.
Repeat Finding
From Prior Year: No
Recommendation: The procedures should be updated to ensure that the costs charged to the program meet
the requirements established by ESSER and the state department of education.
Views of
Responsible Officials: We agree with the finding.
U.S. Department of Education,
COVID-19: Elementary and Secondary School Emergency Relief Funds (ESSER)
Assistance Listing Number 84.425D, 84.425U
Equipment Management
Significant Deficiency in Internal Control over Compliance
Criteria: Capital expenditures for general and special purpose equipment purchases are subject to prior
approval by ED or the pass-through entity. In addition, with prior approval by the ED or the passthrough
entity, recipients and subrecipients may also use ESF funds to purchase real property,
perform construction or minor remodeling, and for improvements to land, buildings, or
equipment that meet the overall purpose of the ESF program, which is “to prevent, prepare for,
and respond to” the COVID-19 pandemic.
Condition: Two inventory items were improperly assigned (entered) in the inventory system for the ESSER
funds that should have been charged to the general fund.
Cause: The District does not appear have formal policies in place for ensuring the accuracy of all
inventory purchases.
Effect: Unallowable property items were assigned to the ESSER funds in the inventory system.
Questioned costs:
None reported.
Context: Out of our sample of 60 items, 2 items should have been charged to the general fund instead of
ESSER. Nonstatistical sampling was used.
Repeat Finding
From Prior Year: No
Recommendation: The procedures should be updated to ensure that the costs charged to the program meet
the requirements established by ESSER and the state department of education.
Views of
Responsible Officials: We agree with the finding.
U.S. Department of Education,
COVID-19: Elementary and Secondary School Emergency Relief Funds (ESSER)
Assistance Listing Number 84.425D, 84.425U
Equipment Management
Significant Deficiency in Internal Control over Compliance
Criteria: Capital expenditures for general and special purpose equipment purchases are subject to prior
approval by ED or the pass-through entity. In addition, with prior approval by the ED or the passthrough
entity, recipients and subrecipients may also use ESF funds to purchase real property,
perform construction or minor remodeling, and for improvements to land, buildings, or
equipment that meet the overall purpose of the ESF program, which is “to prevent, prepare for,
and respond to” the COVID-19 pandemic.
Condition: Two inventory items were improperly assigned (entered) in the inventory system for the ESSER
funds that should have been charged to the general fund.
Cause: The District does not appear have formal policies in place for ensuring the accuracy of all
inventory purchases.
Effect: Unallowable property items were assigned to the ESSER funds in the inventory system.
Questioned costs:
None reported.
Context: Out of our sample of 60 items, 2 items should have been charged to the general fund instead of
ESSER. Nonstatistical sampling was used.
Repeat Finding
From Prior Year: No
Recommendation: The procedures should be updated to ensure that the costs charged to the program meet
the requirements established by ESSER and the state department of education.
Views of
Responsible Officials: We agree with the finding.
U.S. Department of Education,
COVID-19: Elementary and Secondary School Emergency Relief Funds (ESSER)
Assistance Listing Number 84.425D, 84.425U
Equipment Management
Significant Deficiency in Internal Control over Compliance
Criteria: Capital expenditures for general and special purpose equipment purchases are subject to prior
approval by ED or the pass-through entity. In addition, with prior approval by the ED or the passthrough
entity, recipients and subrecipients may also use ESF funds to purchase real property,
perform construction or minor remodeling, and for improvements to land, buildings, or
equipment that meet the overall purpose of the ESF program, which is “to prevent, prepare for,
and respond to” the COVID-19 pandemic.
Condition: Two inventory items were improperly assigned (entered) in the inventory system for the ESSER
funds that should have been charged to the general fund.
Cause: The District does not appear have formal policies in place for ensuring the accuracy of all
inventory purchases.
Effect: Unallowable property items were assigned to the ESSER funds in the inventory system.
Questioned costs:
None reported.
Context: Out of our sample of 60 items, 2 items should have been charged to the general fund instead of
ESSER. Nonstatistical sampling was used.
Repeat Finding
From Prior Year: No
Recommendation: The procedures should be updated to ensure that the costs charged to the program meet
the requirements established by ESSER and the state department of education.
Views of
Responsible Officials: We agree with the finding.
U.S. Department of Education,
COVID-19: Elementary and Secondary School Emergency Relief Funds (ESSER)
Assistance Listing Number 84.425D, 84.425U
Equipment Management
Significant Deficiency in Internal Control over Compliance
Criteria: Capital expenditures for general and special purpose equipment purchases are subject to prior
approval by ED or the pass-through entity. In addition, with prior approval by the ED or the passthrough
entity, recipients and subrecipients may also use ESF funds to purchase real property,
perform construction or minor remodeling, and for improvements to land, buildings, or
equipment that meet the overall purpose of the ESF program, which is “to prevent, prepare for,
and respond to” the COVID-19 pandemic.
Condition: Two inventory items were improperly assigned (entered) in the inventory system for the ESSER
funds that should have been charged to the general fund.
Cause: The District does not appear have formal policies in place for ensuring the accuracy of all
inventory purchases.
Effect: Unallowable property items were assigned to the ESSER funds in the inventory system.
Questioned costs:
None reported.
Context: Out of our sample of 60 items, 2 items should have been charged to the general fund instead of
ESSER. Nonstatistical sampling was used.
Repeat Finding
From Prior Year: No
Recommendation: The procedures should be updated to ensure that the costs charged to the program meet
the requirements established by ESSER and the state department of education.
Views of
Responsible Officials: We agree with the finding.
U.S. Department of Education,
COVID-19: Elementary and Secondary School Emergency Relief Funds (ESSER)
Assistance Listing Number 84.425D, 84.425U
Equipment Management
Significant Deficiency in Internal Control over Compliance
Criteria: Capital expenditures for general and special purpose equipment purchases are subject to prior
approval by ED or the pass-through entity. In addition, with prior approval by the ED or the passthrough
entity, recipients and subrecipients may also use ESF funds to purchase real property,
perform construction or minor remodeling, and for improvements to land, buildings, or
equipment that meet the overall purpose of the ESF program, which is “to prevent, prepare for,
and respond to” the COVID-19 pandemic.
Condition: Two inventory items were improperly assigned (entered) in the inventory system for the ESSER
funds that should have been charged to the general fund.
Cause: The District does not appear have formal policies in place for ensuring the accuracy of all
inventory purchases.
Effect: Unallowable property items were assigned to the ESSER funds in the inventory system.
Questioned costs:
None reported.
Context: Out of our sample of 60 items, 2 items should have been charged to the general fund instead of
ESSER. Nonstatistical sampling was used.
Repeat Finding
From Prior Year: No
Recommendation: The procedures should be updated to ensure that the costs charged to the program meet
the requirements established by ESSER and the state department of education.
Views of
Responsible Officials: We agree with the finding.
U.S. Department of Education,
COVID-19: Elementary and Secondary School Emergency Relief Funds (ESSER)
Assistance Listing Number 84.425D, 84.425U
Equipment Management
Significant Deficiency in Internal Control over Compliance
Criteria: Capital expenditures for general and special purpose equipment purchases are subject to prior
approval by ED or the pass-through entity. In addition, with prior approval by the ED or the passthrough
entity, recipients and subrecipients may also use ESF funds to purchase real property,
perform construction or minor remodeling, and for improvements to land, buildings, or
equipment that meet the overall purpose of the ESF program, which is “to prevent, prepare for,
and respond to” the COVID-19 pandemic.
Condition: Two inventory items were improperly assigned (entered) in the inventory system for the ESSER
funds that should have been charged to the general fund.
Cause: The District does not appear have formal policies in place for ensuring the accuracy of all
inventory purchases.
Effect: Unallowable property items were assigned to the ESSER funds in the inventory system.
Questioned costs:
None reported.
Context: Out of our sample of 60 items, 2 items should have been charged to the general fund instead of
ESSER. Nonstatistical sampling was used.
Repeat Finding
From Prior Year: No
Recommendation: The procedures should be updated to ensure that the costs charged to the program meet
the requirements established by ESSER and the state department of education.
Views of
Responsible Officials: We agree with the finding.
U.S. Department of Education,
COVID-19: Elementary and Secondary School Emergency Relief Funds (ESSER)
Assistance Listing Number 84.425D, 84.425U
Equipment Management
Significant Deficiency in Internal Control over Compliance
Criteria: Capital expenditures for general and special purpose equipment purchases are subject to prior
approval by ED or the pass-through entity. In addition, with prior approval by the ED or the passthrough
entity, recipients and subrecipients may also use ESF funds to purchase real property,
perform construction or minor remodeling, and for improvements to land, buildings, or
equipment that meet the overall purpose of the ESF program, which is “to prevent, prepare for,
and respond to” the COVID-19 pandemic.
Condition: Two inventory items were improperly assigned (entered) in the inventory system for the ESSER
funds that should have been charged to the general fund.
Cause: The District does not appear have formal policies in place for ensuring the accuracy of all
inventory purchases.
Effect: Unallowable property items were assigned to the ESSER funds in the inventory system.
Questioned costs:
None reported.
Context: Out of our sample of 60 items, 2 items should have been charged to the general fund instead of
ESSER. Nonstatistical sampling was used.
Repeat Finding
From Prior Year: No
Recommendation: The procedures should be updated to ensure that the costs charged to the program meet
the requirements established by ESSER and the state department of education.
Views of
Responsible Officials: We agree with the finding.
U.S. Department of Education,
COVID-19: Elementary and Secondary School Emergency Relief Funds (ESSER)
Assistance Listing Number 84.425D, 84.425U
Equipment Management
Significant Deficiency in Internal Control over Compliance
Criteria: Capital expenditures for general and special purpose equipment purchases are subject to prior
approval by ED or the pass-through entity. In addition, with prior approval by the ED or the passthrough
entity, recipients and subrecipients may also use ESF funds to purchase real property,
perform construction or minor remodeling, and for improvements to land, buildings, or
equipment that meet the overall purpose of the ESF program, which is “to prevent, prepare for,
and respond to” the COVID-19 pandemic.
Condition: Two inventory items were improperly assigned (entered) in the inventory system for the ESSER
funds that should have been charged to the general fund.
Cause: The District does not appear have formal policies in place for ensuring the accuracy of all
inventory purchases.
Effect: Unallowable property items were assigned to the ESSER funds in the inventory system.
Questioned costs:
None reported.
Context: Out of our sample of 60 items, 2 items should have been charged to the general fund instead of
ESSER. Nonstatistical sampling was used.
Repeat Finding
From Prior Year: No
Recommendation: The procedures should be updated to ensure that the costs charged to the program meet
the requirements established by ESSER and the state department of education.
Views of
Responsible Officials: We agree with the finding.
U.S. Department of Education,
COVID-19: Elementary and Secondary School Emergency Relief Funds (ESSER)
Assistance Listing Number 84.425D, 84.425U
Equipment Management
Significant Deficiency in Internal Control over Compliance
Criteria: Capital expenditures for general and special purpose equipment purchases are subject to prior
approval by ED or the pass-through entity. In addition, with prior approval by the ED or the passthrough
entity, recipients and subrecipients may also use ESF funds to purchase real property,
perform construction or minor remodeling, and for improvements to land, buildings, or
equipment that meet the overall purpose of the ESF program, which is “to prevent, prepare for,
and respond to” the COVID-19 pandemic.
Condition: Two inventory items were improperly assigned (entered) in the inventory system for the ESSER
funds that should have been charged to the general fund.
Cause: The District does not appear have formal policies in place for ensuring the accuracy of all
inventory purchases.
Effect: Unallowable property items were assigned to the ESSER funds in the inventory system.
Questioned costs:
None reported.
Context: Out of our sample of 60 items, 2 items should have been charged to the general fund instead of
ESSER. Nonstatistical sampling was used.
Repeat Finding
From Prior Year: No
Recommendation: The procedures should be updated to ensure that the costs charged to the program meet
the requirements established by ESSER and the state department of education.
Views of
Responsible Officials: We agree with the finding.
U.S. Department of Education,
COVID-19: Elementary and Secondary School Emergency Relief Funds (ESSER)
Assistance Listing Number 84.425D, 84.425U
Equipment Management
Significant Deficiency in Internal Control over Compliance
Criteria: Capital expenditures for general and special purpose equipment purchases are subject to prior
approval by ED or the pass-through entity. In addition, with prior approval by the ED or the passthrough
entity, recipients and subrecipients may also use ESF funds to purchase real property,
perform construction or minor remodeling, and for improvements to land, buildings, or
equipment that meet the overall purpose of the ESF program, which is “to prevent, prepare for,
and respond to” the COVID-19 pandemic.
Condition: Two inventory items were improperly assigned (entered) in the inventory system for the ESSER
funds that should have been charged to the general fund.
Cause: The District does not appear have formal policies in place for ensuring the accuracy of all
inventory purchases.
Effect: Unallowable property items were assigned to the ESSER funds in the inventory system.
Questioned costs:
None reported.
Context: Out of our sample of 60 items, 2 items should have been charged to the general fund instead of
ESSER. Nonstatistical sampling was used.
Repeat Finding
From Prior Year: No
Recommendation: The procedures should be updated to ensure that the costs charged to the program meet
the requirements established by ESSER and the state department of education.
Views of
Responsible Officials: We agree with the finding.
U.S. Department of Education,
COVID-19: Elementary and Secondary School Emergency Relief Funds (ESSER)
Assistance Listing Number 84.425D, 84.425U
Equipment Management
Significant Deficiency in Internal Control over Compliance
Criteria: Capital expenditures for general and special purpose equipment purchases are subject to prior
approval by ED or the pass-through entity. In addition, with prior approval by the ED or the passthrough
entity, recipients and subrecipients may also use ESF funds to purchase real property,
perform construction or minor remodeling, and for improvements to land, buildings, or
equipment that meet the overall purpose of the ESF program, which is “to prevent, prepare for,
and respond to” the COVID-19 pandemic.
Condition: Two inventory items were improperly assigned (entered) in the inventory system for the ESSER
funds that should have been charged to the general fund.
Cause: The District does not appear have formal policies in place for ensuring the accuracy of all
inventory purchases.
Effect: Unallowable property items were assigned to the ESSER funds in the inventory system.
Questioned costs:
None reported.
Context: Out of our sample of 60 items, 2 items should have been charged to the general fund instead of
ESSER. Nonstatistical sampling was used.
Repeat Finding
From Prior Year: No
Recommendation: The procedures should be updated to ensure that the costs charged to the program meet
the requirements established by ESSER and the state department of education.
Views of
Responsible Officials: We agree with the finding.
U.S. Department of Education,
COVID-19: Elementary and Secondary School Emergency Relief Funds (ESSER)
Assistance Listing Number 84.425D, 84.425U
Equipment Management
Significant Deficiency in Internal Control over Compliance
Criteria: Capital expenditures for general and special purpose equipment purchases are subject to prior
approval by ED or the pass-through entity. In addition, with prior approval by the ED or the passthrough
entity, recipients and subrecipients may also use ESF funds to purchase real property,
perform construction or minor remodeling, and for improvements to land, buildings, or
equipment that meet the overall purpose of the ESF program, which is “to prevent, prepare for,
and respond to” the COVID-19 pandemic.
Condition: Two inventory items were improperly assigned (entered) in the inventory system for the ESSER
funds that should have been charged to the general fund.
Cause: The District does not appear have formal policies in place for ensuring the accuracy of all
inventory purchases.
Effect: Unallowable property items were assigned to the ESSER funds in the inventory system.
Questioned costs:
None reported.
Context: Out of our sample of 60 items, 2 items should have been charged to the general fund instead of
ESSER. Nonstatistical sampling was used.
Repeat Finding
From Prior Year: No
Recommendation: The procedures should be updated to ensure that the costs charged to the program meet
the requirements established by ESSER and the state department of education.
Views of
Responsible Officials: We agree with the finding.
U.S. Department of Education,
COVID-19: Elementary and Secondary School Emergency Relief Funds (ESSER)
Assistance Listing Number 84.425D, 84.425U
Equipment Management
Significant Deficiency in Internal Control over Compliance
Criteria: Capital expenditures for general and special purpose equipment purchases are subject to prior
approval by ED or the pass-through entity. In addition, with prior approval by the ED or the passthrough
entity, recipients and subrecipients may also use ESF funds to purchase real property,
perform construction or minor remodeling, and for improvements to land, buildings, or
equipment that meet the overall purpose of the ESF program, which is “to prevent, prepare for,
and respond to” the COVID-19 pandemic.
Condition: Two inventory items were improperly assigned (entered) in the inventory system for the ESSER
funds that should have been charged to the general fund.
Cause: The District does not appear have formal policies in place for ensuring the accuracy of all
inventory purchases.
Effect: Unallowable property items were assigned to the ESSER funds in the inventory system.
Questioned costs:
None reported.
Context: Out of our sample of 60 items, 2 items should have been charged to the general fund instead of
ESSER. Nonstatistical sampling was used.
Repeat Finding
From Prior Year: No
Recommendation: The procedures should be updated to ensure that the costs charged to the program meet
the requirements established by ESSER and the state department of education.
Views of
Responsible Officials: We agree with the finding.