Finding 1095064 (2024-003)

Significant Deficiency
Requirement
L
Questioned Costs
$1
Year
2024
Accepted
2025-01-10

AI Summary

  • Core Issue: The District exceeded its approved budget for the ESSER Digital Equity Grant by $1,638, breaching the allowed limits.
  • Impacted Requirements: The 4XXX grouping budget was overspent by more than $1,000 or 10%, indicating non-compliance with spending regulations.
  • Recommended Follow-Up: The District should reconcile expenditure reports with the budget before submission to prevent future discrepancies.

Finding Text

As of 6/30/24, it was noted that the District had over expended its approved 4XXX grouping budget for the ESSER Digital Equity Grant. We noted during ESSER Digital Equity testing that the District was overbudget in the 4XXX grouping by more than the allowed $1,000 or 10%. Questioned Costs: $1,638. The District budgeted $1,078 to the 10EXXX 1000 4XXX grouping, while they expensed $2,716 to this grouping per the expenditure report submitted for 6/30/24. The District was not in spending compliance by over expending a portion of its budget for the year. Cause: Miscommunication between Superintendent who submits the budget and bookkeeper who records expenses. We recommend the District compare and reconcile the expenditure reports filed with teh budget before submitting. The Superintendent has amended the expenditure reprot to ensure compliance with budgetary restrictions.

Categories

Questioned Costs

Other Findings in this Audit

  • 518622 2024-003
    Significant Deficiency
  • 518623 2024-004
    Significant Deficiency
  • 1095065 2024-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $233,759
84.027 Special Education Grants to States $130,505
84.425 Education Stabilization Fund $51,882
84.048 Career and Technical Education -- Basic Grants to States $49,912
10.553 School Breakfast Program $43,259
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $31,447
10.555 National School Lunch Program $8,890
93.778 Medical Assistance Program $3,131
10.649 Pandemic Ebt Administrative Costs $653