Finding Text
CONDITION: The District inadvertently claimed ESSER funds of approximately $29,000 twice. CRITERIA: ESSER funds should only be claimed once for allowable expenditures. CONTEXT, CAUSE, AND EFFECT: During the audit, it was discovered that the District claimed ESSER funds twice. The District recorded a payable in the prior year that was not claimed until the current year resulting in a deficit fund balance in the prior year. The expenditure was first claimed in the current year when it was paid and was claimed again in the current year when the District made an entry to balance revenues and expenditures (when really revenues needed to exceed expenditures to cover the prior year deficit fund balance). This resulted in the District claiming the expenditure twice. RECOMMENDATION: We recommend that the District ensure that expenditures are only being claimed once. RESPONSE: The District agrees with this finding and will adhere to the corrective action plan on page 120 in this audit report.