Audit 49334

2022-001 Education Stabilization Fund ? COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Fund (84.425D) ? activities allowed and allowable costs Condition Management?s review and approval of expenses did not ensure that all expenses submitted for reimbursement under the ESSER Fund grant related to expenses incurred during the year ended June 30, 2022. Criteria Allowable costs under the ESSER Fund grant include those costs that are incurred during the applicable grant period. Cause and Effect The summary of claims submitted for reimbursements under the ESSER Fund grant contained for the year ended June 30, 2022 included expenses in the amount of $219,665 that were incurred during the year ending June 30, 2023. Recommendation We recommend that management strengthen controls over the review and approval of related federal grant claim submissions to ensure costs are incurred during the applicable grant period. Views of Responsible Officials and Planned Corrective Action Due to employee turnover at the end of fiscal year 2022, the process of ensuring revenue being matched with expenses required additional attention. Going forward, the Financial Controller will monitor expenses to ensure recording in the proper period via periodic spot checks of general ledger recording, quarterly balance sheet reviews, and increased communication with departments. In addition, the process for grant claims is under review to ensure a more timely claims request and reimbursement to avoid last minute purchases.

2022-001 Education Stabilization Fund ? COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Fund (84.425D) ? activities allowed and allowable costs Condition Management?s review and approval of expenses did not ensure that all expenses submitted for reimbursement under the ESSER Fund grant related to expenses incurred during the year ended June 30, 2022. Criteria Allowable costs under the ESSER Fund grant include those costs that are incurred during the applicable grant period. Cause and Effect The summary of claims submitted for reimbursements under the ESSER Fund grant contained for the year ended June 30, 2022 included expenses in the amount of $219,665 that were incurred during the year ending June 30, 2023. Recommendation We recommend that management strengthen controls over the review and approval of related federal grant claim submissions to ensure costs are incurred during the applicable grant period. Views of Responsible Officials and Planned Corrective Action Due to employee turnover at the end of fiscal year 2022, the process of ensuring revenue being matched with expenses required additional attention. Going forward, the Financial Controller will monitor expenses to ensure recording in the proper period via periodic spot checks of general ledger recording, quarterly balance sheet reviews, and increased communication with departments. In addition, the process for grant claims is under review to ensure a more timely claims request and reimbursement to avoid last minute purchases.