Finding Text
Elementary and Secondary School Emergency Relief Fund (ESSER) - COVID-19 - Assistance Listing No. 84.425D; Grant Period: Year Ended June 30, 2024 and American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - COVID-19 - Assistance Listing No. 84.425U; Grant Period: Year Ended June 30, 2024
Criteria and Condition: The School is required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and use of funds. Additionally, the grant recipients must ensure the information submitted on the report is accurate. We found the School did not comply with the Act.
Context: The School filed the annual report which included expenses under two grants, ESSER and ARP ESSER. The total expenses reported for the reporting period were $310,463 for ESSER and $675,415 for ARP ESSER. Actual expenses under ESSER and ARP ESSER for the reporting period were $166,786 and $633,101, respectively. Thus, total expenses were over stated by $185,991.
Effect: This resulted in a report filed with inaccurate information.
Cause: The School was not aware of the requirements of the Act.
Recommendation: The School should ensure that the data being reported is accurate.
Views of responsible officials and planned corrective actions: The School is in the process of reviewing the reporting requirements and implementing controls to ensure compliance with the Act.