The District accepts and acknowledges that the Quarterly Cash Reports for the Quarter ended
June 30, 2023 were not correct in their entirety. The error occurred due to miscommunication
between the Federal Programs Coordinator (who was also the Director of Curriculum at that time
who is no longer employed in the District) and the Business Administrator. ln order to appropriately
and completely expend various streams of ESSERs funding, the Curriculum Director revised his
budget multiple times, moving expenditures that were originally budgeted to be expended from one
grant to another grant. Although all the Federal funding received was expended on qualifying and
appropriate expenditures, the failure occurred when the former Federal Programs Coordinator did
not inform the Business Manager that he was making these numerous budget adjustments. As such,
the final Quarterly Cash Reports as of June 30, 2023 were filed with incorrect amounts.
Corrective Actions: Prior to the local audit as of 6130123, the Business Manager and new Federal
Programs Coordinator (who is also the new Curriculum Director) identified that the budget transfers
discussed above were not communicated properly. lt was also determined that all expenditures
charged against the grants were appropriate and allowed. ln order to prevent this from occurring
again in the future, the Business Manager and Federal Programs Coordinator now meet monthly to
discuss the status of all Federal Funding, to discuss any and all planned expenditures to ascertain
their allowability and to ensure compliance under the Federal Grants, and to verify that the Federal
Program Coordinator's internal budget exactly matches what is recorded in the District's accounting
system.