Finding 522391 (2024-004)

- Repeat Finding
Requirement
C
Questioned Costs
-
Year
2024
Accepted
2025-02-07
Audit: 341663
Organization: Teaneck Board of Education (NJ)

AI Summary

  • Answer: There are budget overruns in the ESSER II and ARP ESSER Accelerated Learning Coach accounts.
  • Trend: Unapproved salaries and stipends for employees charged to ESSER grants indicate a lack of proper oversight.
  • List: Follow up by ensuring all salary charges are approved by Board resolution and review budget management practices.

Finding Text

Our audit of Special Revenue Fund grants noted the following: • At June 30, 2024, there were various overexpended budgetary accounts for the ESSER II and ARP ESSER Accelerated Learning Coach. • Salaries and stipends for employees charged to ESSER grants were not approved by a Board resolution.

Categories

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Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education Grants to States-Idea Part B, Basic $1.37M
84.425 Education Stabilization Fund-Arp Esser $1.15M
10.555 National School Lunch Program-Cash Assistance $705,104
84.184 School Safely National Activities-Schools Climate Transformation Grant $532,631
84.010 Title I Grants to Local Educational Agencies-Title I Part A $435,171
93.575 Child Care and Development Block Grant $417,046
84.425 Education Stabilization Fund-Accelerated Learning Coach and Educator $312,248
21.027 Coronavirus State and Local Fiscal Recovery Funds $210,787
10.555 National School Lunch Program-Non-Cash Assistance $152,822
84.425 Education Stabilization Fund-Crrsa - Esser II $142,860
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants)-Title Ii, Part A $123,672
10.553 School Breakfast Program $97,649
84.425 Education Stabilization Fund-High Impact Tutoring Grant $88,320
10.555 National School Lunch Program-Covid Supply Chain $88,319
84.173 Special Education Preschool Grants-Idea Part B, Preschool $33,755
84.424 Student Support and Academic Enrichment Program-Title IV $33,263
84.425 Education Stabilization Fund-Evidence Based Summer Learning $29,236
84.425 Education Stabilization Fund-Crrsa - Learning Acceleration $27,175
84.365 English Language Acquisition State Grants-Title III $26,053
84.425 Education Stabilization Fund-Beyond the School Day $25,642
93.778 Medical Assistance Program $24,683
84.425 Education Stabilization Fund-Arp-Homeless $15,385
10.649 Pandemic Ebt Administrative Costs $3,256