Finding Text
Finding Number: 2024-003
Assistance Listing Number and Title: AL # 84.425 Education Stabilization Fund
Federal Award Identification Number / Year: 2024
Federal Agency: US Department of Education
Compliance Requirement: Reporting
Pass-Through Entity: Ohio Department of Education and Workforce
Repeat Finding from Prior Audit? No
Noncompliance and Material Weakness
2 CFR § 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200, except for 2 CFR § 200.102(a) and 2 CFR § 200.207(a). Thus, this part gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE.
As documented by the Ohio Department of Education and Workforce Office of Federal and State Grants Management, the Ohio Department of Education and Workforce requires school districts to submit the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant Final Expenditure Report (FER) by December 2, 2024. School Districts must complete the FER at the end of each fiscal year for the prior state fiscal year’s Elementary and Secondary School Emergency Relief expenditures. All expenses reported on the FER should be paid. There should be no encumbered amounts.
The Treasurer and Superintendent approved and submitted the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant on September 27, 2024. However, the expenditures in this submission included the American Rescue Plan Elementary and Secondary School Emergency Relief 2023 grants expenditures as well as the 2024 grants. Therefore, the Final Expenditure Report for the American Rescue Plan Elementary and Secondary School Emergency Relief 2024 grant and the American Rescue Plan Elementary and Secondary School Emergency Relief 2024- Reaching Every Student grant submitted to the Ohio Department of Education and Workforce were overstated by $3,670 and $37,263, respectively.
The School District should review the Final Expenditure Report before submission to help ensure all required amounts are included.