FAC Explorer

Finding 580199 (2023-002)

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Requirement
AB
Questioned Costs
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Year
2023
Accepted
2023-12-08
Audit: 5928
Organization: Mio Ausable Schools (MI)
Auditor: Weinlander Fitzhugh

AI Summary

  • Core Issue: The School District did not adhere to the approved budget for the ESSER III program.
  • Impacted Requirements: Federal program expenditures must align with the approved budget to ensure compliance.
  • Recommended Follow-Up: The School District should regularly monitor expenditures and amend the budget as needed to stay compliant.

Finding Text

Program Assistance listing number 84.425U - Elementary and Secondary School Emergency Relief Fund - ESSER III Criteria Federal program expenditures are to be within the approved budget. Condition The School District did not follow their approved budget with Michigan Department of Education for expenditures allocated to the ESSER III program. Questioned costs None Context The School District should monitor the expenditures charged to the federal program are within the approved budget. Effect The School District could have requested reimbursement for funds that were not allowed for the federal program. Cause The School District did not monitor their federal expenditure compared to their approved budget. Recommendation The School District should monitor their expenditures charged to the program and follow the approved budget. If changes occur, then the School District should amend the budget as necessary. Views of the Responsible Officials and Planned Corrective Action Training has been provided to the Business Manager in budgeting federal funds.

Categories

Cash Management

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $861,567
84.010 Title I Grants to Local Educational Agencies $290,955
84.027 Special Education_grants to States $231,820
10.665 Schools and Roads - Grants to States $144,149
10.553 School Breakfast Program $107,420
10.579 Child Nutrition Discretionary Grants Limited Availability $15,000
84.424 Student Support and Academic Enrichment Program $14,079
84.358 Rural Education $12,804
84.367 Improving Teacher Quality State Grants $8,956
10.666 Schools and Roads - Grants to Counties $4,699
10.555 National School Lunch Program $3,566
10.649 Pandemic Ebt Administrative Costs $628