Finding 1102893 (2024-001)

Finding Number: 2024-001 Federal Program: Education Stabilization Fund – ARP ESSER Federal Award Identification Number and Year: 2024 Assistance Listing Number (ALN): 84.425U Federal Awarding Agency: U.S. Department of Education Pass-through Entity: Department of Education and Workforce Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. Educational entities must complete the Final Expenditure Report (FER) at the end of each fiscal year for the prior state fiscal year’s ESSER expenditures. All expenses reported on the FER should be paid. Condition: The District’s FER for the ARP ESSER Grant did not match the District’s ledgers. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: All expenses reported on the FER are based off actual expenditures paid during the award year. Cause and Effect: The District did not accurately prepare the FER based on actual expenditures. We noted there was a $241,096 variance in classifications between the 100 and 200 object codes in comparison to the District’s ledgers. Recommendation: The District should implement controls and processes to ensure that FER agrees to the District’s ledgers when submitting their FER. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.