Finding Text
Criteria: The District is required to submit a spending plan to be approved by the S.C. Department of Education, to spend federal funds that are allowable under the grant and approved in its spending plan, and only expend funds for items that are necessary and reasonable in cost. Condition: For ESSER II funds, no spending plan was submitted to the S.C. Department of Education for approval. No supporting documentation was found for one ESSER expenditure of $315,516.60. Effect: The District was not in compliance with the requirements for determining Activities Allowed or Unallowed. Cause: It is unknown as to why the District did not submit the spending plan to the S.C. Department of Education, since according to their representative, the District was asked repeatedly to do so. Questioned Costs: Because the District did not submit a spending plan to the S.C. Department of Education for approval as required, all related costs are questioned. The total amount is $1,298,282, and includes the amount noted above where no supporting documentation was found. Recommendation: The District should ensure that all spending plans are submitted and approved, and that expenditures are made in compliance with these plans. District response: The District no longer exists due to consolidation. Compliance requirements will be practiced in the new district by Finance and Federal Programs Director.