Finding Text
Finding #2025-003; Education Stabilization Fund – CFDA No. 84.425; Year Ended June 30, 2025 CONDITION: The annual report filed for the Elementary and Secondary School Emergency Relief (ESSER) Fund in fiscal year 2025 for fiscal year 2024 was filed with incorrect amounts for expenditures. CRITERIA: In accordance with the Uniform Grant Guidance, United States Department of Education, Education Stabilization Fund, Part III, Section L., “Reporting” regarding Special Reporting, grantees are required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds. CAUSE: The District personnel responsible for the report believes a working copy of the report was submitted, which resulted in discrepancies between the expenditures reported versus those reflected in their books and records. EFFECT: The error resulted in an inaccurate report submission to the Pennsylvania Department of Education. QUESTIONED COSTS: None PROPER PERSPECTIVE (SAMPLING): The District was only required to file one annual report during fiscal year 2024-25 for ESSER. 100% of these reports were tested for compliance. The audit sample was statistically valid. REPEAT FINDING: No. RECOMMENDATION: We recommend management contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts for 2023-24, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report should ensure the amounts reported on the upcoming annual report for fiscal year 2024-25 contain the correct expenditures and agree with the District’s books and records. MANAGEMENT RESPONSE: Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts for 2023-24, agreeing the expenditures to the books and records. In addition, the personnel responsible for the completion of the annual report will ensure the amounts reported for the upcoming annual report for fiscal year 2024-25 contain the correct expenditures and agree with the District’s books and records.