Following the district's normal grant process with ESSER III was very difficult. ESSER III was a three-year grant. This made the process of reviewing, monitoring and amending extremely difficult. Using a normal year-to-year grant process, with carryover and a new application each year, the district could have avoided the issues that led up to this finding. That being said, the district will implement a process that allows for improved planning for expenditures and an improved monitoring of the approved budget. Through proper planning, the "last-minute" spending would be avoidable. In addition to improving the planning process, the district has implemented monthly meetings between the Director of Business Services and the Federal Programs Director. The focus of these meetings will be to complete a monthly review of planned expenses, recorded expenses, the general ledger budget within our accounting system and the budget approved in Nexsys. This monthly review, will allow the district to ensure that expenditures are classified and recorded properly. This also allows for spending to align with the approved budgets for all federal grants. This process is in addition to the approval process that is in place within the district's accounting sysem, Munis. All expenses are approved by building administrators, central office, the Business Director and then, finally, the Shepherd Board of Education as the final approval. The planned monthly meeting process for the monthly review of our federal grants will have the most impact on continued improvement of the district's internal control process.