FAC Explorer

Finding 387340 (2023-003)

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Requirement
N
Questioned Costs
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Year
2023
Accepted
2024-03-28
Audit: 299531
Organization: Edgewater Board of Education (NJ)
Auditor: Lerch Vinci & Bliss LLP

AI Summary

  • Issue: Salaries charged to the ESSER grant were not properly approved in Board minutes.
  • Trend: There is a lack of completed time and effort reports for employees funded by the grant.
  • Recommendation: Ensure salary charges are approved, time reports are completed, and charges are made per pay period.

Finding Text

Our audit of salaries charged to the ESSER grant programs revealed the following: • Employees and the funding percentages of their respective salaries charged to the program were not approved in the Board minutes. • Time and effort activity reports were not completed for employees whose salaries were charged to the grant program. • Salaries were charged by disbursement adjustment and not by each pay period throughout the year.

Corrective Action Plan

Employees and their respective salaries charged to federally funded grant programs be formally approved by Board resolution and include the grant program's funding percentages. In addition, all employees charged to federally funded grant programs be included on the time and effort activity reports and their salaries be charged by pay period as incurred during the year.

Categories

No categories assigned yet.

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund-Esser II $463,198
84.010 Title I Grants to Local Educational Agencies $178,381
84.027 Special Education_grants to States-Idea Part Basic Regular $152,214
10.553 School Breakfast Program-Nslp-Cash Assistance $87,011
10.555 National School Lunch Program-Supply Chain Assistance $44,562
84.425 Education Stabilization Fund-Accelerated Learning Coach $43,142
84.425 Education Stabilization Fund-Arp Esser III $24,500
84.367 Improving Teacher Quality State Grants-Title Ii, Part A $22,958
84.365 English Language Acquisition State Grants $18,987
10.553 School Breakfast Program $15,412
84.425 Education Stabilization Fund-Learning Acceleration $8,699
84.173 Special Education_preschool Grants-Idea Part B, Preschool $7,648
84.425 Education Stabilization Fund-Evidence Based Summer Learning $7,076
84.425 Education Stabilization Fund-Mental Health $2,582
10.555 National School Lunch Program-Non-Cash $698
84.424 Student Support and Academic Enrichment Program-Title IV $418