Audit 354833

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents for twenty-eight out of sixty expenditures charged to ESSER and GEER resources. Questioned Costs The condition identified above resulted in known questioned costs of $76,440 and likely questioned costs of $65,937. Context The condition was identified by reviewing 60 sample transactions. Our review resulted in 28 transactions where the District was unable to provide supporting documents which resulted in a known quested costs of $76,440. The likely questioned costs $65,937 were attributed to fringe benefits that were associated with employee salaries charged to the program. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures are supported by financial reports. These records should be maintained for a period of three years from the date the expenditure is incurred. Corrective Action Plan and Views of Responsible Officials The District will maintain financial records used to report federal dollars for a minimum of 3 years.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents for twenty-eight out of sixty expenditures charged to ESSER and GEER resources. Questioned Costs The condition identified above resulted in known questioned costs of $76,440 and likely questioned costs of $65,937. Context The condition was identified by reviewing 60 sample transactions. Our review resulted in 28 transactions where the District was unable to provide supporting documents which resulted in a known quested costs of $76,440. The likely questioned costs $65,937 were attributed to fringe benefits that were associated with employee salaries charged to the program. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures are supported by financial reports. These records should be maintained for a period of three years from the date the expenditure is incurred. Corrective Action Plan and Views of Responsible Officials The District will maintain financial records used to report federal dollars for a minimum of 3 years.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents for twenty-eight out of sixty expenditures charged to ESSER and GEER resources. Questioned Costs The condition identified above resulted in known questioned costs of $76,440 and likely questioned costs of $65,937. Context The condition was identified by reviewing 60 sample transactions. Our review resulted in 28 transactions where the District was unable to provide supporting documents which resulted in a known quested costs of $76,440. The likely questioned costs $65,937 were attributed to fringe benefits that were associated with employee salaries charged to the program. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures are supported by financial reports. These records should be maintained for a period of three years from the date the expenditure is incurred. Corrective Action Plan and Views of Responsible Officials The District will maintain financial records used to report federal dollars for a minimum of 3 years.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents for twenty-eight out of sixty expenditures charged to ESSER and GEER resources. Questioned Costs The condition identified above resulted in known questioned costs of $76,440 and likely questioned costs of $65,937. Context The condition was identified by reviewing 60 sample transactions. Our review resulted in 28 transactions where the District was unable to provide supporting documents which resulted in a known quested costs of $76,440. The likely questioned costs $65,937 were attributed to fringe benefits that were associated with employee salaries charged to the program. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures are supported by financial reports. These records should be maintained for a period of three years from the date the expenditure is incurred. Corrective Action Plan and Views of Responsible Officials The District will maintain financial records used to report federal dollars for a minimum of 3 years.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents for twenty-eight out of sixty expenditures charged to ESSER and GEER resources. Questioned Costs The condition identified above resulted in known questioned costs of $76,440 and likely questioned costs of $65,937. Context The condition was identified by reviewing 60 sample transactions. Our review resulted in 28 transactions where the District was unable to provide supporting documents which resulted in a known quested costs of $76,440. The likely questioned costs $65,937 were attributed to fringe benefits that were associated with employee salaries charged to the program. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures are supported by financial reports. These records should be maintained for a period of three years from the date the expenditure is incurred. Corrective Action Plan and Views of Responsible Officials The District will maintain financial records used to report federal dollars for a minimum of 3 years.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents for all expenditures charged to Special Education resources. Questioned Costs The condition identified above resulted in known questioned costs of $50,735 and likely questioned costs of $35,099. Context The condition was identified by reviewing all 6 expenditures charged to the program which included 2 non-payroll expenditures, 1 transfer of expenditures, and 3 employee salaries. We have determined that the District was unable to provide support for all transactions and noted a known questioned costs of $50,735. The likely questioned costs $35,099 were attributed to fringe benefits that were associated with employee salaries charged to the program. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures are supported by financial reports. These records should be maintained for a period of three years from the date the expenditure is incurred. Corrective Action Plan and Views of Responsible Officials The District will maintain supporting documentation for the use of federal funds.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents for all expenditures charged to Special Education resources. Questioned Costs The condition identified above resulted in known questioned costs of $50,735 and likely questioned costs of $35,099. Context The condition was identified by reviewing all 6 expenditures charged to the program which included 2 non-payroll expenditures, 1 transfer of expenditures, and 3 employee salaries. We have determined that the District was unable to provide support for all transactions and noted a known questioned costs of $50,735. The likely questioned costs $35,099 were attributed to fringe benefits that were associated with employee salaries charged to the program. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures are supported by financial reports. These records should be maintained for a period of three years from the date the expenditure is incurred. Corrective Action Plan and Views of Responsible Officials The District will maintain supporting documentation for the use of federal funds.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents for all expenditures charged to Special Education resources. Questioned Costs The condition identified above resulted in known questioned costs of $50,735 and likely questioned costs of $35,099. Context The condition was identified by reviewing all 6 expenditures charged to the program which included 2 non-payroll expenditures, 1 transfer of expenditures, and 3 employee salaries. We have determined that the District was unable to provide support for all transactions and noted a known questioned costs of $50,735. The likely questioned costs $35,099 were attributed to fringe benefits that were associated with employee salaries charged to the program. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures are supported by financial reports. These records should be maintained for a period of three years from the date the expenditure is incurred. Corrective Action Plan and Views of Responsible Officials The District will maintain supporting documentation for the use of federal funds.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full-time equivalent positions required by the ESSER annual report. In addition, the District was unable to provide financial records or supporting documents that agreed to the expenditure information required by the Expanded Learning Opportunities (ELO) Grant: GEER II quarterly report for the period of April 1, 2023 to June 30, 2023. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified by reviewing 4 out of 8 quarterly reports to the State and 1 out of 2 annual reports submitted to the State. Based on our review of the sampled reports, we have determined that all sampled reports did not have adequate support. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures and full-time equivalent positions are reported accurately on the ESSER and GEER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported. Corrective Action Plan and Views of Responsible Officials The District will maintain supporting documentation for the use of federal funds.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full-time equivalent positions required by the ESSER annual report. In addition, the District was unable to provide financial records or supporting documents that agreed to the expenditure information required by the Expanded Learning Opportunities (ELO) Grant: GEER II quarterly report for the period of April 1, 2023 to June 30, 2023. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified by reviewing 4 out of 8 quarterly reports to the State and 1 out of 2 annual reports submitted to the State. Based on our review of the sampled reports, we have determined that all sampled reports did not have adequate support. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures and full-time equivalent positions are reported accurately on the ESSER and GEER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported. Corrective Action Plan and Views of Responsible Officials The District will maintain supporting documentation for the use of federal funds.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full-time equivalent positions required by the ESSER annual report. In addition, the District was unable to provide financial records or supporting documents that agreed to the expenditure information required by the Expanded Learning Opportunities (ELO) Grant: GEER II quarterly report for the period of April 1, 2023 to June 30, 2023. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified by reviewing 4 out of 8 quarterly reports to the State and 1 out of 2 annual reports submitted to the State. Based on our review of the sampled reports, we have determined that all sampled reports did not have adequate support. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures and full-time equivalent positions are reported accurately on the ESSER and GEER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported. Corrective Action Plan and Views of Responsible Officials The District will maintain supporting documentation for the use of federal funds.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full-time equivalent positions required by the ESSER annual report. In addition, the District was unable to provide financial records or supporting documents that agreed to the expenditure information required by the Expanded Learning Opportunities (ELO) Grant: GEER II quarterly report for the period of April 1, 2023 to June 30, 2023. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified by reviewing 4 out of 8 quarterly reports to the State and 1 out of 2 annual reports submitted to the State. Based on our review of the sampled reports, we have determined that all sampled reports did not have adequate support. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures and full-time equivalent positions are reported accurately on the ESSER and GEER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported. Corrective Action Plan and Views of Responsible Officials The District will maintain supporting documentation for the use of federal funds.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full-time equivalent positions required by the ESSER annual report. In addition, the District was unable to provide financial records or supporting documents that agreed to the expenditure information required by the Expanded Learning Opportunities (ELO) Grant: GEER II quarterly report for the period of April 1, 2023 to June 30, 2023. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified by reviewing 4 out of 8 quarterly reports to the State and 1 out of 2 annual reports submitted to the State. Based on our review of the sampled reports, we have determined that all sampled reports did not have adequate support. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures and full-time equivalent positions are reported accurately on the ESSER and GEER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported. Corrective Action Plan and Views of Responsible Officials The District will maintain supporting documentation for the use of federal funds.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents for twenty-eight out of sixty expenditures charged to ESSER and GEER resources. Questioned Costs The condition identified above resulted in known questioned costs of $76,440 and likely questioned costs of $65,937. Context The condition was identified by reviewing 60 sample transactions. Our review resulted in 28 transactions where the District was unable to provide supporting documents which resulted in a known quested costs of $76,440. The likely questioned costs $65,937 were attributed to fringe benefits that were associated with employee salaries charged to the program. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures are supported by financial reports. These records should be maintained for a period of three years from the date the expenditure is incurred. Corrective Action Plan and Views of Responsible Officials The District will maintain financial records used to report federal dollars for a minimum of 3 years.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents for twenty-eight out of sixty expenditures charged to ESSER and GEER resources. Questioned Costs The condition identified above resulted in known questioned costs of $76,440 and likely questioned costs of $65,937. Context The condition was identified by reviewing 60 sample transactions. Our review resulted in 28 transactions where the District was unable to provide supporting documents which resulted in a known quested costs of $76,440. The likely questioned costs $65,937 were attributed to fringe benefits that were associated with employee salaries charged to the program. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures are supported by financial reports. These records should be maintained for a period of three years from the date the expenditure is incurred. Corrective Action Plan and Views of Responsible Officials The District will maintain financial records used to report federal dollars for a minimum of 3 years.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents for twenty-eight out of sixty expenditures charged to ESSER and GEER resources. Questioned Costs The condition identified above resulted in known questioned costs of $76,440 and likely questioned costs of $65,937. Context The condition was identified by reviewing 60 sample transactions. Our review resulted in 28 transactions where the District was unable to provide supporting documents which resulted in a known quested costs of $76,440. The likely questioned costs $65,937 were attributed to fringe benefits that were associated with employee salaries charged to the program. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures are supported by financial reports. These records should be maintained for a period of three years from the date the expenditure is incurred. Corrective Action Plan and Views of Responsible Officials The District will maintain financial records used to report federal dollars for a minimum of 3 years.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents for twenty-eight out of sixty expenditures charged to ESSER and GEER resources. Questioned Costs The condition identified above resulted in known questioned costs of $76,440 and likely questioned costs of $65,937. Context The condition was identified by reviewing 60 sample transactions. Our review resulted in 28 transactions where the District was unable to provide supporting documents which resulted in a known quested costs of $76,440. The likely questioned costs $65,937 were attributed to fringe benefits that were associated with employee salaries charged to the program. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures are supported by financial reports. These records should be maintained for a period of three years from the date the expenditure is incurred. Corrective Action Plan and Views of Responsible Officials The District will maintain financial records used to report federal dollars for a minimum of 3 years.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents for twenty-eight out of sixty expenditures charged to ESSER and GEER resources. Questioned Costs The condition identified above resulted in known questioned costs of $76,440 and likely questioned costs of $65,937. Context The condition was identified by reviewing 60 sample transactions. Our review resulted in 28 transactions where the District was unable to provide supporting documents which resulted in a known quested costs of $76,440. The likely questioned costs $65,937 were attributed to fringe benefits that were associated with employee salaries charged to the program. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures are supported by financial reports. These records should be maintained for a period of three years from the date the expenditure is incurred. Corrective Action Plan and Views of Responsible Officials The District will maintain financial records used to report federal dollars for a minimum of 3 years.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents for all expenditures charged to Special Education resources. Questioned Costs The condition identified above resulted in known questioned costs of $50,735 and likely questioned costs of $35,099. Context The condition was identified by reviewing all 6 expenditures charged to the program which included 2 non-payroll expenditures, 1 transfer of expenditures, and 3 employee salaries. We have determined that the District was unable to provide support for all transactions and noted a known questioned costs of $50,735. The likely questioned costs $35,099 were attributed to fringe benefits that were associated with employee salaries charged to the program. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures are supported by financial reports. These records should be maintained for a period of three years from the date the expenditure is incurred. Corrective Action Plan and Views of Responsible Officials The District will maintain supporting documentation for the use of federal funds.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents for all expenditures charged to Special Education resources. Questioned Costs The condition identified above resulted in known questioned costs of $50,735 and likely questioned costs of $35,099. Context The condition was identified by reviewing all 6 expenditures charged to the program which included 2 non-payroll expenditures, 1 transfer of expenditures, and 3 employee salaries. We have determined that the District was unable to provide support for all transactions and noted a known questioned costs of $50,735. The likely questioned costs $35,099 were attributed to fringe benefits that were associated with employee salaries charged to the program. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures are supported by financial reports. These records should be maintained for a period of three years from the date the expenditure is incurred. Corrective Action Plan and Views of Responsible Officials The District will maintain supporting documentation for the use of federal funds.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents for all expenditures charged to Special Education resources. Questioned Costs The condition identified above resulted in known questioned costs of $50,735 and likely questioned costs of $35,099. Context The condition was identified by reviewing all 6 expenditures charged to the program which included 2 non-payroll expenditures, 1 transfer of expenditures, and 3 employee salaries. We have determined that the District was unable to provide support for all transactions and noted a known questioned costs of $50,735. The likely questioned costs $35,099 were attributed to fringe benefits that were associated with employee salaries charged to the program. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures are supported by financial reports. These records should be maintained for a period of three years from the date the expenditure is incurred. Corrective Action Plan and Views of Responsible Officials The District will maintain supporting documentation for the use of federal funds.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full-time equivalent positions required by the ESSER annual report. In addition, the District was unable to provide financial records or supporting documents that agreed to the expenditure information required by the Expanded Learning Opportunities (ELO) Grant: GEER II quarterly report for the period of April 1, 2023 to June 30, 2023. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified by reviewing 4 out of 8 quarterly reports to the State and 1 out of 2 annual reports submitted to the State. Based on our review of the sampled reports, we have determined that all sampled reports did not have adequate support. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures and full-time equivalent positions are reported accurately on the ESSER and GEER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported. Corrective Action Plan and Views of Responsible Officials The District will maintain supporting documentation for the use of federal funds.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full-time equivalent positions required by the ESSER annual report. In addition, the District was unable to provide financial records or supporting documents that agreed to the expenditure information required by the Expanded Learning Opportunities (ELO) Grant: GEER II quarterly report for the period of April 1, 2023 to June 30, 2023. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified by reviewing 4 out of 8 quarterly reports to the State and 1 out of 2 annual reports submitted to the State. Based on our review of the sampled reports, we have determined that all sampled reports did not have adequate support. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures and full-time equivalent positions are reported accurately on the ESSER and GEER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported. Corrective Action Plan and Views of Responsible Officials The District will maintain supporting documentation for the use of federal funds.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full-time equivalent positions required by the ESSER annual report. In addition, the District was unable to provide financial records or supporting documents that agreed to the expenditure information required by the Expanded Learning Opportunities (ELO) Grant: GEER II quarterly report for the period of April 1, 2023 to June 30, 2023. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified by reviewing 4 out of 8 quarterly reports to the State and 1 out of 2 annual reports submitted to the State. Based on our review of the sampled reports, we have determined that all sampled reports did not have adequate support. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures and full-time equivalent positions are reported accurately on the ESSER and GEER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported. Corrective Action Plan and Views of Responsible Officials The District will maintain supporting documentation for the use of federal funds.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full-time equivalent positions required by the ESSER annual report. In addition, the District was unable to provide financial records or supporting documents that agreed to the expenditure information required by the Expanded Learning Opportunities (ELO) Grant: GEER II quarterly report for the period of April 1, 2023 to June 30, 2023. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified by reviewing 4 out of 8 quarterly reports to the State and 1 out of 2 annual reports submitted to the State. Based on our review of the sampled reports, we have determined that all sampled reports did not have adequate support. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures and full-time equivalent positions are reported accurately on the ESSER and GEER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported. Corrective Action Plan and Views of Responsible Officials The District will maintain supporting documentation for the use of federal funds.

Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full-time equivalent positions required by the ESSER annual report. In addition, the District was unable to provide financial records or supporting documents that agreed to the expenditure information required by the Expanded Learning Opportunities (ELO) Grant: GEER II quarterly report for the period of April 1, 2023 to June 30, 2023. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified by reviewing 4 out of 8 quarterly reports to the State and 1 out of 2 annual reports submitted to the State. Based on our review of the sampled reports, we have determined that all sampled reports did not have adequate support. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditures and full-time equivalent positions are reported accurately on the ESSER and GEER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported. Corrective Action Plan and Views of Responsible Officials The District will maintain supporting documentation for the use of federal funds.