FAC Explorer

Finding 392269 (2023-004)

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Requirement
C
Questioned Costs
-
Year
2023
Accepted
2024-04-04
Audit: 302536
Organization: Teaneck Board of Education (NJ)
Auditor: Lerch Vinci & Bliss LLP

AI Summary

  • Core Issue: Several budget accounts for various grants were overexpended, indicating potential financial mismanagement.
  • Impacted Requirements: Cash receipts for ARP-ESSER were posted late, and salaries charged to ESSER grants lacked necessary Board approval.
  • Recommended Follow-Up: Review budget management practices and ensure timely posting of cash receipts and proper approval for employee charges.

Finding Text

Our audit of Special Revenue Fund grants noted the following: o There were various overexpended budgetary accounts for the the IDEA-ARP, IDEA, ESSER II, ESSER II Learning Acceleration, ESSER II Mental Health and ESSER III ARP grants. o All cash receipts for ARP-ESSER ($2,094,531) were posted on June 30, 2023. The funds were received in the months of November, February, March, April, May and June. o Salaries and stipends for employees charged to ESSER grants were not approved by a Board resolution.

Corrective Action Plan

The District will review its internal controls over grant accounting to ensure that requirements are being properly adhered to.

Categories

No categories assigned yet.

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund-Arp Esser $2.77M
10.555 National School Lunch Program-Cash Assistance $2.77M
10.553 School Breakfast Program $1.58M
84.027 Special Education_grants to States-Idea Part B, Basic $1.40M
84.425 Education Stabilization Fund-Crrsa Esser II $751,397
84.184 Safe and Drug-Free Schools and Communities_national Programs $570,628
84.010 Title I Grants to Local Educational Agencies-Title I Part A $337,796
93.575 Child Care and Development Block Grant-Arp Child Care Stabilization $268,468
10.555 National School Lunch Program-Covid Supply Chain $175,574
10.555 National School Lunch Program-Non-Cash Assistance $145,932
84.027 Special Education_grants to States-Arp Idea Basic $129,366
84.425 Education Stabilization Fund-Mental Health Support Staffing $86,501
84.367 Improving Teacher Quality State Grants-Title Ii, Part A $62,884
93.778 Medical Assistance Program $48,773
84.173 Special Education_preschool Grants-Idea Part B, Preschool $35,584
84.365 English Language Acquisition State Grants-Title III $33,338
84.424 Student Support and Academic Enrichment Program-Title IV $25,476
84.425 Education Stabilization Fund-Accelerated Learning Coach and Educator $22,500
84.425 Education Stabilization Fund-Learning Acceleration $21,960
84.425 Education Stabilization Fund-Cares - Digital Divide $11,126
93.778 Medical Assistance Program-Ffcra Cares $10,166
84.425 Education Stabilization Fund-Mental Health $9,450
84.425 Education Stabilization Fund-Evidence Based Summer Learning $7,704
84.173 Special Education_preschool Grants-Arp Idea Preschool $2,954