Finding 524821 (2024-002)

2024-002 REPORTING - SIGNIFICANT DEFICIENCY Federal Program COVID-19 - Education Stabilization Fund ALN 84.425; U.S. Department of Education passed through the Pennsylvania Department of Education; Grant 225-21-0308 (Period 3/13/20 - 9/30/24). Criteria The grant agreement for the Education Stabilization Fund programs requires the District to file an LEA ESSER Funding Status Report on an annual basis, outlining amounts expended under the various Education Stabilization Fund awards. Condition/Cause We tested the report filed during the 2023-2024 school year which reported expenditures for the 2022-2023 fiscal year. We were unable to agree expenditures reported to the 2022-2023 expenses recorded and reported on the schedule of expenditures of federal awards. Effect Expenditures for the 2022-2023 fiscal year were not accurately reported on the LEA ESSER Funding Status Report. Questioned Costs None. Context Expenditures reported for the Learning Loss Set Aside were $13,775 less than what was expended, expenditures reported for the summer enrichment set aside were $6,839 more than what was expended, and expenditures for the afterschool programs set aside were $2,755 less than what was expended. Repeat Finding No. Recommendation We recommend the District review their internal controls over reporting to ensure they are designed and operating to detect coding errors that may result in noncompliance with grant requirements. This should involve review for accuracy by an individual who is independent of the preparer. Management Response See corrective action plan included in this report package.