Finding Text
Program Name – ESSER III Formula (ALN 84.425U) Pass-through Entity ¬– Michigan Department of Education Finding Type – Allowable Costs (Material Weakness) Criteria – The district did not fully liquidate expenditures by 12/30/24. Condition – The district prepaid for professional development that never occurred. The vendor never received payment and instead applied the payment to a replacement service that occurred after the 12/30/24 deadline. Questioned Costs – $56,400 Context – The district prepaid for professional development that never occurred. The vendor never received payment and instead applied the payment to a replacement service that occurred after the 12/30/24 deadline. Cause/Effect – The District requested cash reimbursement based upon unallowable costs. Recommendation – We recommend that the district has an additional responsible party who has knowledge of the grant review the transactions and any adjustments to the amounts charged to the grant before reimbursement requests are made. Views of responsible official(s) of the auditee – See corrective action plan.