Finding Text
Criteria: Budget amendments are required if an LEA has exceeded the cumulative budgeted line items by 10% or more of their current total approved budget. Grant application plan amendments are required if an LEA desires to make allowable purchases that are not written in the grant application. These amendments are submitted to and approved by the individual program consultant at DPI.
Condition: The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.6570.071.523 by $535,597.
The District overspent its federal PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) budgeted expenditures for account code 3.5330.171.462 by $167,664 for student computer devices that were not written in the District’s plan within the grant application.
Effect: The Board overspent multiple PRC 171 (ARP – ESSER III – K-12 Emergency Relief Fund) individual budget codes, and made a material purchase that was not in the District’s plan.
Cause: Controls were not in place to ensure that the aforementioned program requirement was adhered to.
Questioned Costs: None
Identification of a
repeat finding: This is not a repeat finding from the immediate previous audit.
Recommendation: We recommend that controls be put in place to ensure that plan and budget amendments are completed in accordance with program requirements.
Management Response: The Board agrees with this finding and recommendation.