Finding 517884 (2024-002)

Finding 2024-002 Reporting ALN 84.425D Elementary and Secondary School Emergency Relief Fund Criteria: The District should ensure all respective reports submitted to the respective granting agency are timely and reflect accurate amounts in the period of benefit. Condition: During our testing of the yearly ESSER Financial Expenditure Report, it was noted that the report was not filed on time for fiscal year 2024. Cause: The District did file the report on time. Effect: The District was not in compliance with program’s Reporting requirements and controls were not operating effectively. Questioned Costs: None. Recommendation: The District should implement internal control procedures to ensure the Final Expenditure Report is filed in a timely manner. Management’s Response: Management agrees with the finding and is implementing procedures to correct it.