Finding Text
Finding Number: 2022-003 Assistance Listing Number and Title: AL #84.425D COVID-19 ? Education Stabilization Fund Federal Award Identification Number / Year: 2022 Federal Agency: US Department of Education Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Education Repeat Finding from Prior Audit? No 2 CFR ? 3474.1 gives regulatory effect to the Department of Education for 2 CFR ? 200.328 which provides the Federal awarding agency may solicit only the standard, OMB-approved governmentwide data elements for collection of financial information. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes, and preferably in coordination with performance reporting. The Ohio Department of Education Grants Manual requires, at the end of the grant period, that entities submit a final expenditure report (FER). A Final Expenditure Report must be submitted to show how grant funds were expended during the grant period. The amounts by object code submitted by the School District in the Final Expenditure Report for the Elementary and Secondary School Emergency Relief Grant (grant year 2022) varied from the underlying system data due to the Treasurer incorrectly posting Purchased Services of $66,291 as Supplies and incorrectly posting Supplies of $116,117 as Purchased Services. Total expenditures agreed to the underlying School District records. This error in posting was due to oversight by the Treasurer. The Treasurer should review the annual Final Expenditure Reports and verify the correct information is provided to the grantor. Officials? Response: School District Treasurer will carefully review all Final Expenditure Reports to ensure that she has correctly put the correct cost in the appropriate column going forward.