Finding Text
MATERIAL WEAKNESS
2024-004
Education Stabilization Fund – Reporting
Criteria or specific requirement
Participants in the Education Stabilization Fund program are required to submit periodic reports to the awarding agency.
Condition
The quarterly reports had incorrect expenditures reported for the ESSER III award.
Context
During testing, it was determined that expenditures reported for the ESSER III award were not correctly reported and in line with the reporting method required by the awarding agency.
Cause
Due to issues related to the timing of program funding draw downs, District staff struggled to report the information on the basis that the awarding agency required of them.
Effect
An incorrect amount was reported for the ESSER III award on the District’s quarterly reports.
Recommendation
Reporting methods required by the awarding agency should be well understood, and an individual other than the preparer should review all reports prior to their submission.
Views of responsible officials and planned corrective actions
See Corrective Action Plan.