Finding Text
Activities/Costs Allowed
Finding Type: Significant Deficiency in Internal Controls over Compliance
Criteria: The School is responsible for ensuring that employee wages reimbursed
under federal grants have signed semi-annual certifications or activity
reports to certify time spent under each grant.
Condition/Finding: During our audit procedures ,it was discovered that employees reimbursed
under ESSER II and ESSER III did not have signed semi-annual
certifications or activity reports on file.
Cause: This condition is the result of lack of controls in place by management.
Effect: As a result of this condition, the School may not have properly allocated
wages to the ESSER II and ESSER III grants.
Recommendation: We recommend that the School have employees reimbursed under federal
grants sign semi-annual certifications or activity reports to verify allocation
of wages.