Finding 1099058 (2024-005)

Condition: During our testing it was noted that the accounting records segregated for ESSER funds did not match reported claims for the same period. Criteria: The District must have internal controls in place to ensure that accounting and reporting records are appropriate for grants claimed. Cause: The District did not appropriately record expenditures applied to the ESSER funds. Effect: The District has a significant deficiency in internal control and has not appropriately documented expenditures applied to grants. Recommendation: We recommend that the District devise and implement a control whereby specific general ledger account balances are compared to cost reimbursement claims prior to submission of a claim to ensure that costs are appropriately claimed. Views of Responsible Officials: See attachment for District’s corrective action plan.