Finding Text
2023-002 – U.S. Department of Education, Assistance Listing #84.425, Elementary and Secondary School Emergency Relief Fund for the period of July 1, 2022, through June 30, 2023 Criteria: Fundamental to proper grant management is the establishment of controls to ensure that grant requirements are properly identified and that transactions are reviewed and compared to such grant requirements on a regular basis. Condition: As part of the audit process we tested transactions allocated the ESSER funds. We found certain transactions were not reviewed or approved before payment. Cause: Because of the limited number of qualified financial personnel and due to the timing of necessary payments, it is not always practical to review every transaction before payment is made. Effect: Without proper review, federal funds may be utilized for unallowed activities or costs. Recommendation: We recommend examining policies and procedures regarding grant transactions with appropriate personnel to ensure that a knowledgeable person is reviewing and approving purchases allocated to grant funds. Questioned Costs: None