Finding 386973 (2023-002)

Criteria: The District is required to report on all ESSER expenditures on a quarterly basis to the Kansas Department of Education in order to drawdown ESSER funds. Condition: Expenditures in the District’s general ledger were not reconciled with the expenditures reported in the June 30, 2023 quarterly report for ESSER. Cause: There are no controls in place for preparing and reviewing the quarterly reports and reconciling them to the general ledger. Effect: Because of failure to require review and reconciliation of the expenditures, the District’s June 30, 2023 quarterly report did not reconcile to the ESSER expenditures on the general ledger for fiscal year 2023. Recommendation: Review controls should be established for the ESSER report requirements to ensure compliance. Views of Responsible Officials: The District agrees with the finding and the recommended procedures will be implemented. Questioned Costs – No questioned costs identified.