Finding 507946 (2024-001)

U.S. Department of Education – Passed-through the NYS Education Department COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund; Assistance Listing Number 84.425D; Pass- through Number 5891-21-1595; Grant Period – Fiscal Year Ended June 30, 2024; COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) Fund; Assistance Listing Number 84.425U; Pass- through Number 5880-21-1595; Grant Period – Fiscal Year Ended June 30, 2024 Significant Deficiency Compliance Requirement: Reporting Criteria: According to the Office of Management and Budget Compliance Supplement, local educational agency recipients of Education Stabilization Fund grant funds must submit an annual performance report with data on expenditures, planned expenditures, and uses of funds to their respective state educational agency on an annual basis. The District was required to submit the annual performance report for the period from July 1, 2022 through June 30, 2023 to the New York State Education Department (NYSED) during the fiscal year ended June 30, 2024. Condition: During our audit, we noted that certain figures used as inputs to the annual performance report could not be reconciled to supporting documentation and therefore, we were unable to substantiate certain amounts reported to NYSED. Cause: The review of the annual performance report was not performed at an appropriate level of precision such that incorrect and/or incomplete information presented would be identified and corrected prior to submission to NYSED. Effect: The annual performance report was submitted to NYSED with incorrect and/or incomplete information. Questioned Costs: None. Recommendation: We recommend that the District reevaluate the system of internal control for the review and approval of the annual performance report prior to submission to NYSED, including the reconciliation of amounts included within the support to appropriate supporting documentation. District’s Response: The District’s response is included in their corrective plan.