Finding Text
CONDITION:
The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund in fiscal year 2024 for fiscal year 2023 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 2022-23.
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 2023-24 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, the 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. Further, management should ensure the amounts reported on the upcoming annual report for fiscal year 2023-24 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. In addition, management will ensure the amounts reported for the upcoming annual report for fiscal year 2023-24 accurately report the expenditures for that fiscal year.