Finding 392272 (2023-004)

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Requirement
C
Questioned Costs
-
Year
2023
Accepted
2024-04-04
Audit: 302536
Organization: Teaneck Board of Education (NJ)

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.

Categories

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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