Finding Text
SECTION III - SUMMARY OF FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding number: 2022-001 Assistance Listing number: 84.425U Assistance Listing title: ARP ESSER Federal award identification number and year: 21528001161802 2021 Name of federal agency: U.S. Department of Education Name of pass-through entity: Texas Education Agency Repeat finding: No Criteria: The School should only request funds for reimbursement that relate to qualifying expenditures. Condition: The School utilizes a software to track all allowable expenses incurred during the period for reimbursement. Cause: During the year ended August 31, 2021, the School incorrectly submitted for reimbursement $78,606 in excess of qualifying expenditures. Possible effect: The School submitted for reimbursement and recognized federal awards revenue in excess of qualifying expenditures for the year ended August 31, 2021. Correspondingly, the School reduced the amount of expenditures submitted for reimbursement for the year ended August 31, 2022. Questioned cost: No questioned costs requiring disclosure. Recommendation: We recommend that management perform a detailed review of expenditures before submitting for reimbursement to ensure that all expenditures submitted are allowable. Views of responsible officials: The School agrees with the above finding.