Finding Text
Report Completion and Filing - Program Name: ESSER II and ESSER III; ALN Numbers: 84.425D and 84.425U; CONDITION - For the ESSER II program, the District was not able to provide the quarterly and annual reports and could not provide evidence of their filing. For the ESSER III program, the District did not file the annual report, and the quarterly reports for the 2024 fiscal year were not filed until January 2025. CRITERIA - Compliance requirement – quarterly and annual reports are required to be filed for ESSER programs. The reports are due by the fifth day following each calendar quarter. CAUSE - The individual responsible for oversight of the District’s ESSER programs did not complete, file, and retain copies of the required quarterly and annual reports on a timely basis. This individual is no longer employed by the District. EFFECT - The SC Department of Education may question the ESSER II program spending. The District may face impacts for its non-compliance with report filing requirements. QUESTIONED COSTS - None. RECOMMENDATION - The District should consider filing the ESSER II reports, if they have not been filed. The District should implement procedures to ensure the accurate, complete, and timely filing of all required reports.