Finding Text
COVID-19 Education Stabilization Fund - Assistance Listing 84.425U and 84.425W passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2023. Criteria: The OMB compliance supplement 2 CFR Part 200, Appendix XI, Part Six: Internal Control, requires that as a condition of receiving federal awards nonfederal entities agree to maintain internal control to provide reasonable assurance of compliance with the requirements. Condition: The annual LEA ESSER funding status report submitted by the previous Superintendent to the Pennsylvania Department of Education website included inaccurate information and certain expenditure and funding status reports were not submitted timely. Cause: The review of the annual LEA ESSER funding status report did not identify and correct the inaccurate information prior to submission. The previous Superintendent did not file reports timely. Effect: Intentional or unintentional errors could occur and not be detected or corrected. Failure to submit reports timely may result in suspension of award payments. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: Management’s review of the annual LEA ESSER funding status report should include reconciliation of the information reported to the District’s Schedule of Expenditures of Federal Awards to ensure accuracy. Reports should be submitted timely. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See District’s corrective action plan.