Finding Text
SA-2023-001 – SIGNIFICANT DEFICIENCY
FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund
SPECIFIC REQUIREMENT: The schedule of federal expenditures should report pass through amounts for grants to
sub-recipients.
CONDITION: The District misstated the pass through amounts to sub-recipients for this program. The District made
subsequent corrections.
QUESTIONED COSTS: None
CONTEXT: The finding is limited to this major program and the context noted in the condition.
EFFECT: Without proper controls over reporting pass through amounts to sub-recipients, the possibility exists of
material misstatement to the schedule of expenditures of federal awards.
CAUSE: The District experienced significant turnover in the finance office.
RECOMMENDATION: We recommend pass through amounts to sub-recipients are accurately reported.
VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and
recommendation and will direct staff to complete recommendation.