Finding Text
Finding No. 2023-004
Information on the Federal Program
Education Stabilization Fund
CARES Act Federal Assistance Listing No. 84.425d
ESSER II Federal Assistance Listing No. 84.425d
ESSER III Federal Assistance Listing No. 84.425u
Criteria or Specific Requirement
In accordance with 2 CFR section 200.328, the Federal awarding agency must solicit only for collection of financial information and this information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually. Additionally, in accordance with ESSER requirements, subreceipients must report expenditures by ESSER Subgrant fund, expenditure category, and object code.
Condition
The School District incorrectly reported expenditures on its reimbursement requests and final expenditures reports to the State. This resulted in the School District not providing accurate information to the State that is used to determine if grant money was expended in accordance with the original or amended grant application.
Questioned Costs
None
Context
During our testing of Education Stabilization Fund expenditures, we noted 12 expenditures that were not reported in accordance with federal guidelines.
Effect or Potential Effect
The School District did not comply with 2 CFR section 200.328 requirements.
Cause
The School District did not have the proper internal controls to ensure compliance with reporting requirements.
Identification as a Repeat Finding
Not Applicable
Recommendation
That the School District should review their internal controls and establish procedures to ensure that reports comply with 2 CFR section 200.328 and ensure proper reporting by ESSER Subgrant fund, expenditure category, and object code.
View of Responsible Officials and Planned Corrective Action
The responsible officials agree with the finding and will address the matter as part of their corrective action plan.