Finding Text
U.S. Department of Education - 84.425U COVID-19 Education Satblization Fund - American Rescue Plan - Elementary and Secondary School Emergency Relief Fund (ARP ESSER) - Passed through Mississippi Department of Education - Grant Number AL24-0141: Material Weakness - Cash Management. Criteria: Federal grant reimbursement requests should be matched to payments received from the granting agency. Condition: The Organization received an additional grant reimbursement of $30,214 that was not requested and did not recognize and return the overpayment. Cause: The granting agency duplicated a reimbursement check, and the Organization did not have procedures in place to recognize and return the overpayment. Effect: The Organization received additional grant funding that needs to be paid back to the granting agency. Recommendation: We recommend that procedures be implemented to ensure that pending grant reimbursement request forms are matched against deposits received to ensure that excess reimbursements are identified and returned in a timely manner. Response: The Organization's management has determined that they received additional funding that was not requested by them. The Organization has discussed this with the granting agency and will pay the excess funds back. In addition, procedures will be implemented to timely identify and resolve future overpayments from grantors.