Audit 48168

CONDITION: During my review of the District?s compliance with the laws and regulations related to its participation in the Title I, Title II and Title IV grant programs, I noted that the School District did not complete and submit the required `quarterly cash on hand reports? and `final expenditure report? (FER) for the Title I, Title II and Title IV grant programs for the 2021-2022 fiscal year based on supporting accurate general ledger expenditures. CRITERIA: The Department of Education requires the completion and submission of a `quarterly cash on hand report? quarterly as needed and a `final expenditure report? (FER) at the conclusion of each grant (Title I, Title II, and Title IV) program year (including any carryover period) based on information contained in the School District?s general ledger and supported by all underlying documentation. EFFECT: The District was not in compliance with the financial reporting requirements relative to its participation in the Title I, Title II and Title IV Grant Programs which require the completion and timely submission of `quarterly cash on hand reports? and a `final expenditure report? (FER) based on supporting accurate general ledger expenditures. CAUSE: It was not readily determinable as to why the School District had not completed and filed the `quarterly cash on hand reports? and the `final expenditure reports? as noted above with PDE. QUESTIONED COST: None RECOMMENDATION: I recommend that the District file the required Title I ,Title II and Title IV `final expenditure reports? for the fiscal years as noted in this finding, based on available financial information obtained from the District?s business office, in order to 1) comply with PDE reporting requirements for the District?s applicable federal programs, and 2) to avoid any sanctions from PDE as a result of not filing these reports in a timely manner. VIEW OF RESPONSIBLE OFFICIALS (CORRECTIVE ACTION PLAN): The School District concurs with the above noted finding. The School District has employed a new Business Manager whose responsibilities include the oversight and preparation of all required financial reports related to PDE federal grant programs in a timely manner, and to ensure that the information reported to PDE is supported by the underlying documentation contained in the District?s general ledger.

CONDITION: During my review of the District?s compliance with the laws and regulations related to its participation in the Title I, Title II and Title IV grant programs, I noted that the School District did not complete and submit the required `quarterly cash on hand reports? and `final expenditure report? (FER) for the Title I, Title II and Title IV grant programs for the 2021-2022 fiscal year based on supporting accurate general ledger expenditures. CRITERIA: The Department of Education requires the completion and submission of a `quarterly cash on hand report? quarterly as needed and a `final expenditure report? (FER) at the conclusion of each grant (Title I, Title II, and Title IV) program year (including any carryover period) based on information contained in the School District?s general ledger and supported by all underlying documentation. EFFECT: The District was not in compliance with the financial reporting requirements relative to its participation in the Title I, Title II and Title IV Grant Programs which require the completion and timely submission of `quarterly cash on hand reports? and a `final expenditure report? (FER) based on supporting accurate general ledger expenditures. CAUSE: It was not readily determinable as to why the School District had not completed and filed the `quarterly cash on hand reports? and the `final expenditure reports? as noted above with PDE. QUESTIONED COST: None RECOMMENDATION: I recommend that the District file the required Title I ,Title II and Title IV `final expenditure reports? for the fiscal years as noted in this finding, based on available financial information obtained from the District?s business office, in order to 1) comply with PDE reporting requirements for the District?s applicable federal programs, and 2) to avoid any sanctions from PDE as a result of not filing these reports in a timely manner. VIEW OF RESPONSIBLE OFFICIALS (CORRECTIVE ACTION PLAN): The School District concurs with the above noted finding. The School District has employed a new Business Manager whose responsibilities include the oversight and preparation of all required financial reports related to PDE federal grant programs in a timely manner, and to ensure that the information reported to PDE is supported by the underlying documentation contained in the District?s general ledger.