Finding Text
During my review of the District’s compliance with the laws and regulations related to filing its federal grant program Final Expenditure Reports (FER), I noted that the School District Final Expenditure Report totals for the ESSER II grant program were not derived from general ledger totals posted to the funding source 989 as required to be used to record expenses for that grant by the Pennsylvania Department of Education Chart of Accounts. The District utilized a spreadsheet to accumulate and record applicable expenses in lieu of utilizing the general ledger funding source accounts. This spreadsheet was not completely updated and balanced with the FER.