UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 Indicated the District did not report the correct amount of expenditures incurred. The reported expenditures were $607,739.40, however actual expenditures were $418,093.52. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overreported by $189,645.88. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by us the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant.
UNITED STATES DEPARTMENT OF EDUCATION 2022-04 American Rescue Plan/ ESSER III Assistance Listing No. 84.425U; Grant No. 223-210485 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 Indicated the District did not report the correct amount of expenditures incurred. The reported expenditures were $200,835.52, however actual expenditures were $171,568.60. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overreported by $29,266.92. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by us the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to gather and review costs charged to The applicable federal grant.
UNITED STATES DEPARTMENT OF EDUCATION 2022-03 American Rescue Plan 7.00% Set Aside Learning Loss Assistance Listing No. 84.425U; Grant No. 225-210485 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them.The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 indicated the District did not report the correct amount of expenditures incurred. The reported expenditures were $24,609.55, however actual expenditures were $18,216.00. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overeported by $6,393.55. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by us the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant.
UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 Indicated the District did not report the correct amount of expenditures incurred. The reported expenditures were $607,739.40, however actual expenditures were $418,093.52. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overreported by $189,645.88. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by us the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant.
UNITED STATES DEPARTMENT OF EDUCATION 2022-04 American Rescue Plan/ ESSER III Assistance Listing No. 84.425U; Grant No. 223-210485 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 Indicated the District did not report the correct amount of expenditures incurred. The reported expenditures were $200,835.52, however actual expenditures were $171,568.60. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overreported by $29,266.92. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by us the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to gather and review costs charged to The applicable federal grant.
UNITED STATES DEPARTMENT OF EDUCATION 2022-03 American Rescue Plan 7.00% Set Aside Learning Loss Assistance Listing No. 84.425U; Grant No. 225-210485 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them.The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 indicated the District did not report the correct amount of expenditures incurred. The reported expenditures were $24,609.55, however actual expenditures were $18,216.00. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overeported by $6,393.55. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by us the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant.