Finding Text
ARP Esser (Esser III) - CFDA No. 84.425U Condition: Henry County R-I School District must spend the federal funds prior to requesting reimbursement. Criteria: The ARP Esser (Esser III) funds are to be expended prior to reimbursement from the pass-through agency which is the Missouri Department of Elementary and Secondary Education. Effect: federal funding was requested without a proper expenditure to support the request for reimbursement of federal funds. Questioned Costs: The questioned costs were determined based on the amount of federal funds that were received, but not yet spend by June 30, 2023. The amount unspent as of June 30, 2023, was $960,984. Context: During our audit we tested that requests for reimbursement were properly supported with expenditure documents. Cause: The District inadvertently requested reimbursement of all funds even though the funds had not been expended as of June 30, 2023. Recommendation: The District must ensure that they have proper documentation and have actually spent the federal funds prior to seeking reimbursement. View of Responsible Officials & Planned Corrective Action: The District will ensure that expenditures are properly supported prior to requesting reimbursement.