Finding Text
Federal Program
Education Stabilization Fund - Passed through the Pennsylvania Department of Education
COVID-19 - Elementary and Secondary School Emergency Relief Fund (ARP ESSER) ALN 84.425U; Contract #223-21-0141; Grant Period 03/13/20 - 09/30/24
COVID-19 - ARP ESSER Learning Loss Set Aside ALN 84.425U;
Contract #225-21-0141; Grant Period 03/13/20 - 09/30/24
Criteria
The District is required to submit an annual performance report to the Commonwealth of Pennsylvania (the “State”) with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations.
Condition
During the year ended June 30, 2023, the District submitted a report for the funds used during the year ended June 30, 2022. The report submitted by the District contained expenditure amounts that did not agree to the amounts reported on the schedule of expenditures of federal awards for the year ended June 30, 2022.
Cause
When the information was entered into the performance report in the Pennsylvania Information Management System (PIMS), errors were made in the expenditure numbers input in the system. The review process in place did not detect the errors.
Effect
The information submitted, which will be used in the State’s report to the Department of Education, was not accurate for the key line items that we tested based on the Compliance Supplement published by the Office of Management and Budget.
Questioned Costs
None.
Context
The District is required to submit the performance report on an annual basis. The required report was submitted timely. The expenditures reported did not agree to expenditures on the June 30, 2022 schedule of expenditures of federal awards.
Repeat Finding
No.
Recommendation
We recommend the District update its report filing procedures to include comparing the expenditures entered on the annual performance report to the audited schedule of expenditures of federal awards.
Management Response
See corrective action plan included in this report package.