Audit 346894

Finding 2024-001 Information on the federal program: Coronavirus Response and Relief Supplemental Act/American Rescue Plan, Assistance Listing Number 84.425D/U, Grant Period 3/13/2020-9/30/2023 and 3/13/2020-9/30/2024. Criteria or specific requirement: The objective of the Coronavirus Response and Relief Supplemental Act/American Rescue Plan (ARP)/Elementary and Secondary School Emergency Relief (ESSER) Funds is to provide local education agencies with emergency relief funds to address the impact that COVID-19 has had, and continues to have, on elementary and secondary schools across the nation. Under these guidelines, districts can use the funding to pay staff salaries, specifically those hired or providing services directly related to addressing the impacts of the COVID-19 pandemic on education. Condition: There were instances in which supporting documentation for payroll charges funded by the grant were not available for review. Questioned costs: Unable to be determined. Context: The Board used grant funding to pay staff salaries, however there was no supporting documentation to demonstrate that the purpose of these staff members was for COVID-related initiatives. Effect: Without proper documentation, the district cannot demonstrate how the staff positions funded by the ARP/ESSER funds are necessary to address the unique challenges of the pandemic and not just for regular operations of the district. Cause: The district did not provide the required documentation to support the staff members charged to the grant. Recommendation: When the district charges payroll to the grant, proper supporting documentation should include, at a minimum, job descriptions, specific responsibilities related to the COVID-19 response and time sheets for each employee being charged. Management’s response: The district will maintain and make available all supporting documentation for grant funded payroll.

Finding 2024-001 Information on the federal program: Coronavirus Response and Relief Supplemental Act/American Rescue Plan, Assistance Listing Number 84.425D/U, Grant Period 3/13/2020-9/30/2023 and 3/13/2020-9/30/2024. Criteria or specific requirement: The objective of the Coronavirus Response and Relief Supplemental Act/American Rescue Plan (ARP)/Elementary and Secondary School Emergency Relief (ESSER) Funds is to provide local education agencies with emergency relief funds to address the impact that COVID-19 has had, and continues to have, on elementary and secondary schools across the nation. Under these guidelines, districts can use the funding to pay staff salaries, specifically those hired or providing services directly related to addressing the impacts of the COVID-19 pandemic on education. Condition: There were instances in which supporting documentation for payroll charges funded by the grant were not available for review. Questioned costs: Unable to be determined. Context: The Board used grant funding to pay staff salaries, however there was no supporting documentation to demonstrate that the purpose of these staff members was for COVID-related initiatives. Effect: Without proper documentation, the district cannot demonstrate how the staff positions funded by the ARP/ESSER funds are necessary to address the unique challenges of the pandemic and not just for regular operations of the district. Cause: The district did not provide the required documentation to support the staff members charged to the grant. Recommendation: When the district charges payroll to the grant, proper supporting documentation should include, at a minimum, job descriptions, specific responsibilities related to the COVID-19 response and time sheets for each employee being charged. Management’s response: The district will maintain and make available all supporting documentation for grant funded payroll.