Finding 5578 (2023-007)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2023-12-19

AI Summary

  • Core Issue: Timely filing of quarterly expenditure reports was not met, with 6 out of 9 reports submitted late.
  • Impacted Requirements: All reports should be filed within 20 days post-quarter; significant delays noted for Digital Equity and ESSER III reports.
  • Recommended Follow-Up: Management should implement a tracking system to ensure all federal expenditure reports are filed on time.

Finding Text

Reporting. All quarterly expenditure reports should be filed within 20 days after the quarter ends. We noted that of the quarterly reports filed, 6 out of the 9 expenditures reported were not filed timely. No questioned costs. The Digital Equity Formula (D4) expenditure report for 6/30 was filed 92 days late. The Digital Equity II expenditure report for 9/30 was filed 25 days late; the 12/31 report was filed 24 days late; the 3/31 report was filed 6 days late. The ESSER III 9/30 report was filed 25 days late and the 3/31 report was filed 6 days late. The District did not timely file all of their federal expenditure reports for ESSER III, ESSER Digital Equity Formula (D4), and ESSER Digital Equity II (D2). This was an oversight by management personnel at the District.

Categories

Reporting

Other Findings in this Audit

  • 5576 2023-007
    Significant Deficiency Repeat
  • 5577 2023-006
    Significant Deficiency Repeat
  • 5579 2023-007
    Significant Deficiency Repeat
  • 582018 2023-007
    Significant Deficiency Repeat
  • 582019 2023-006
    Significant Deficiency Repeat
  • 582020 2023-007
    Significant Deficiency Repeat
  • 582021 2023-007
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $69,514
84.027 Special Education_grants to States $24,226
84.367 Improving Teacher Quality State Grants $23,130
84.358 Rural Education $20,653
32.009 Emergency Connectivity Fund Program $18,987
93.778 Medical Assistance Program $16,065
84.425 Education Stabilization Fund $9,600
10.553 School Breakfast Program $8,162
10.555 National School Lunch Program $4,959
84.173 Special Education_preschool Grants $2,404
10.649 Pandemic Ebt Administrative Costs $628