Finding Text
Criteria or Specific Requirements
Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records
and supporting documents pertinent to a Federal award must be retained for a period of three
years from the date of submission of expenditure reports to the awarding agency or
passthrough entity.
Condition
The District was unable to provide financial records or supporting documents that agreed to the
expenditure information and full-time equivalent positions required by the ESSER annual report.
In addition, the District was unable to provide financial records or supporting documents that
agreed to the expenditure information required by the Expanded Learning Opportunities (ELO)
Grant: GEER II quarterly report for the period of April 1, 2023 to June 30, 2023.
Questioned Costs
There were no questioned costs associated with the identified condition.
Context
The condition was identified by reviewing 4 out of 8 quarterly reports to the State and 1 out of 2
annual reports submitted to the State. Based on our review of the sampled reports, we have
determined that all sampled reports did not have adequate support.
Effect
The District has not complied with the requirements identified in Title 2, Code of Federal
Regulations, Part 200.333.
Cause
The identified condition appears to have materialized due to insufficient procedures related to
the retention of financial records.
Repeat Finding
No.
Recommendation
The District should ensure that all federal expenditures and full-time equivalent positions are
reported accurately on the ESSER and GEER annual and quarterly reports, and that supporting
documentation is maintained to support the amounts reported.
Corrective Action Plan and Views of Responsible Officials
The District will maintain supporting documentation for the use of federal funds.