CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund for fiscal year 2021-22 (the latest report filed) was filed with incorrect amounts for expenditures.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report misunderstood the instructions for the completion of the report. Expenditures included those through the date of reporting, rather than only those specific to fiscal year 2021-22.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2022-23 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
No.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. In addition, personnel responsible for the completion of the annual report should review the instructions for the report to obtain a better understanding of the reporting requirements and should also retain the support for the determination of amounts reported. Further, management should ensure the amounts reported on the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. The personnel responsible for the completion of the annual report will review the instructions for the report to obtain a better understanding of the reporting requirements and will retain the support for the determination of amounts reported. In addition, management will ensure the amounts reported for the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund for fiscal year 2021-22 (the latest report filed) was filed with incorrect amounts for expenditures.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report misunderstood the instructions for the completion of the report. Expenditures included those through the date of reporting, rather than only those specific to fiscal year 2021-22.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2022-23 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
No.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. In addition, personnel responsible for the completion of the annual report should review the instructions for the report to obtain a better understanding of the reporting requirements and should also retain the support for the determination of amounts reported. Further, management should ensure the amounts reported on the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. The personnel responsible for the completion of the annual report will review the instructions for the report to obtain a better understanding of the reporting requirements and will retain the support for the determination of amounts reported. In addition, management will ensure the amounts reported for the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund for fiscal year 2021-22 (the latest report filed) was filed with incorrect amounts for expenditures.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report misunderstood the instructions for the completion of the report. Expenditures included those through the date of reporting, rather than only those specific to fiscal year 2021-22.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2022-23 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
No.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. In addition, personnel responsible for the completion of the annual report should review the instructions for the report to obtain a better understanding of the reporting requirements and should also retain the support for the determination of amounts reported. Further, management should ensure the amounts reported on the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. The personnel responsible for the completion of the annual report will review the instructions for the report to obtain a better understanding of the reporting requirements and will retain the support for the determination of amounts reported. In addition, management will ensure the amounts reported for the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund for fiscal year 2021-22 (the latest report filed) was filed with incorrect amounts for expenditures.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report misunderstood the instructions for the completion of the report. Expenditures included those through the date of reporting, rather than only those specific to fiscal year 2021-22.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2022-23 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
No.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. In addition, personnel responsible for the completion of the annual report should review the instructions for the report to obtain a better understanding of the reporting requirements and should also retain the support for the determination of amounts reported. Further, management should ensure the amounts reported on the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. The personnel responsible for the completion of the annual report will review the instructions for the report to obtain a better understanding of the reporting requirements and will retain the support for the determination of amounts reported. In addition, management will ensure the amounts reported for the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund for fiscal year 2021-22 (the latest report filed) was filed with incorrect amounts for expenditures.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report misunderstood the instructions for the completion of the report. Expenditures included those through the date of reporting, rather than only those specific to fiscal year 2021-22.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2022-23 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
No.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. In addition, personnel responsible for the completion of the annual report should review the instructions for the report to obtain a better understanding of the reporting requirements and should also retain the support for the determination of amounts reported. Further, management should ensure the amounts reported on the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. The personnel responsible for the completion of the annual report will review the instructions for the report to obtain a better understanding of the reporting requirements and will retain the support for the determination of amounts reported. In addition, management will ensure the amounts reported for the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund for fiscal year 2021-22 (the latest report filed) was filed with incorrect amounts for expenditures.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report misunderstood the instructions for the completion of the report. Expenditures included those through the date of reporting, rather than only those specific to fiscal year 2021-22.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2022-23 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
No.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. In addition, personnel responsible for the completion of the annual report should review the instructions for the report to obtain a better understanding of the reporting requirements and should also retain the support for the determination of amounts reported. Further, management should ensure the amounts reported on the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. The personnel responsible for the completion of the annual report will review the instructions for the report to obtain a better understanding of the reporting requirements and will retain the support for the determination of amounts reported. In addition, management will ensure the amounts reported for the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the the ESSER annual report for fiscal year 2021-22.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2023-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and retain support for the amounts reported. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and ensure retention of support for the amounts reported. Further, management will implement a review process to confirm the accuracy of the amounts reported.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the the ESSER annual report for fiscal year 2021-22.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2023-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and retain support for the amounts reported. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and ensure retention of support for the amounts reported. Further, management will implement a review process to confirm the accuracy of the amounts reported.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the the ESSER annual report for fiscal year 2021-22.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2023-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and retain support for the amounts reported. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and ensure retention of support for the amounts reported. Further, management will implement a review process to confirm the accuracy of the amounts reported.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the the ESSER annual report for fiscal year 2021-22.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2023-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and retain support for the amounts reported. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and ensure retention of support for the amounts reported. Further, management will implement a review process to confirm the accuracy of the amounts reported.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the the ESSER annual report for fiscal year 2021-22.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2023-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and retain support for the amounts reported. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and ensure retention of support for the amounts reported. Further, management will implement a review process to confirm the accuracy of the amounts reported.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the the ESSER annual report for fiscal year 2021-22.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2023-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and retain support for the amounts reported. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and ensure retention of support for the amounts reported. Further, management will implement a review process to confirm the accuracy of the amounts reported.
CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund for fiscal year 2021-22 (the latest report filed) was filed with incorrect amounts for expenditures.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report misunderstood the instructions for the completion of the report. Expenditures included those through the date of reporting, rather than only those specific to fiscal year 2021-22.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2022-23 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
No.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. In addition, personnel responsible for the completion of the annual report should review the instructions for the report to obtain a better understanding of the reporting requirements and should also retain the support for the determination of amounts reported. Further, management should ensure the amounts reported on the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. The personnel responsible for the completion of the annual report will review the instructions for the report to obtain a better understanding of the reporting requirements and will retain the support for the determination of amounts reported. In addition, management will ensure the amounts reported for the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund for fiscal year 2021-22 (the latest report filed) was filed with incorrect amounts for expenditures.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report misunderstood the instructions for the completion of the report. Expenditures included those through the date of reporting, rather than only those specific to fiscal year 2021-22.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2022-23 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
No.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. In addition, personnel responsible for the completion of the annual report should review the instructions for the report to obtain a better understanding of the reporting requirements and should also retain the support for the determination of amounts reported. Further, management should ensure the amounts reported on the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. The personnel responsible for the completion of the annual report will review the instructions for the report to obtain a better understanding of the reporting requirements and will retain the support for the determination of amounts reported. In addition, management will ensure the amounts reported for the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund for fiscal year 2021-22 (the latest report filed) was filed with incorrect amounts for expenditures.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report misunderstood the instructions for the completion of the report. Expenditures included those through the date of reporting, rather than only those specific to fiscal year 2021-22.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2022-23 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
No.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. In addition, personnel responsible for the completion of the annual report should review the instructions for the report to obtain a better understanding of the reporting requirements and should also retain the support for the determination of amounts reported. Further, management should ensure the amounts reported on the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. The personnel responsible for the completion of the annual report will review the instructions for the report to obtain a better understanding of the reporting requirements and will retain the support for the determination of amounts reported. In addition, management will ensure the amounts reported for the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund for fiscal year 2021-22 (the latest report filed) was filed with incorrect amounts for expenditures.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report misunderstood the instructions for the completion of the report. Expenditures included those through the date of reporting, rather than only those specific to fiscal year 2021-22.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2022-23 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
No.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. In addition, personnel responsible for the completion of the annual report should review the instructions for the report to obtain a better understanding of the reporting requirements and should also retain the support for the determination of amounts reported. Further, management should ensure the amounts reported on the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. The personnel responsible for the completion of the annual report will review the instructions for the report to obtain a better understanding of the reporting requirements and will retain the support for the determination of amounts reported. In addition, management will ensure the amounts reported for the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund for fiscal year 2021-22 (the latest report filed) was filed with incorrect amounts for expenditures.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report misunderstood the instructions for the completion of the report. Expenditures included those through the date of reporting, rather than only those specific to fiscal year 2021-22.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2022-23 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
No.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. In addition, personnel responsible for the completion of the annual report should review the instructions for the report to obtain a better understanding of the reporting requirements and should also retain the support for the determination of amounts reported. Further, management should ensure the amounts reported on the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. The personnel responsible for the completion of the annual report will review the instructions for the report to obtain a better understanding of the reporting requirements and will retain the support for the determination of amounts reported. In addition, management will ensure the amounts reported for the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund for fiscal year 2021-22 (the latest report filed) was filed with incorrect amounts for expenditures.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds.
CAUSE:
The District personnel responsible for the report misunderstood the instructions for the completion of the report. Expenditures included those through the date of reporting, rather than only those specific to fiscal year 2021-22.
EFFECT:
The error resulted in an inaccurate report submission to the Pennsylvania Department of Education.
QUESTIONED COSTS:
None
PROPER PERSPECTIVE (SAMPLING):
The District was only required to file one annual report during fiscal year 2022-23 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid.
REPEAT FINDING:
No.
RECOMMENDATION:
We recommend management contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. In addition, personnel responsible for the completion of the annual report should review the instructions for the report to obtain a better understanding of the reporting requirements and should also retain the support for the determination of amounts reported. Further, management should ensure the amounts reported on the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. The personnel responsible for the completion of the annual report will review the instructions for the report to obtain a better understanding of the reporting requirements and will retain the support for the determination of amounts reported. In addition, management will ensure the amounts reported for the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the the ESSER annual report for fiscal year 2021-22.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2023-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and retain support for the amounts reported. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and ensure retention of support for the amounts reported. Further, management will implement a review process to confirm the accuracy of the amounts reported.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the the ESSER annual report for fiscal year 2021-22.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2023-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and retain support for the amounts reported. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and ensure retention of support for the amounts reported. Further, management will implement a review process to confirm the accuracy of the amounts reported.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the the ESSER annual report for fiscal year 2021-22.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2023-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and retain support for the amounts reported. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and ensure retention of support for the amounts reported. Further, management will implement a review process to confirm the accuracy of the amounts reported.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the the ESSER annual report for fiscal year 2021-22.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2023-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and retain support for the amounts reported. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and ensure retention of support for the amounts reported. Further, management will implement a review process to confirm the accuracy of the amounts reported.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the the ESSER annual report for fiscal year 2021-22.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2023-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and retain support for the amounts reported. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and ensure retention of support for the amounts reported. Further, management will implement a review process to confirm the accuracy of the amounts reported.
CONDITION:
The District’s internal control over compliance failed to prevent errors in the the ESSER annual report for fiscal year 2021-22.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2023-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and retain support for the amounts reported. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and ensure retention of support for the amounts reported. Further, management will implement a review process to confirm the accuracy of the amounts reported.