Finding Text
NONCOMPLIANCE AND MATERIAL WEAKNESS According to the Ohio Department of Education (ODE) grants manual, at the end of the grant period, entities are required to submit a final expenditure report (FER). A FER must be submitted to show how grant funds were expended during the grant period. Any unused funds will be reported on the FER and, if permitted, moved forward for the next fiscal year. If funds were awarded but no grant funds were expended during the year, an FER must be filed reflecting zero expenditures. Actual expenditures authorized by the approved project application and charges to the project special cost center are to be reported (report amounts actually expended, not encumbered). For the Educational Stabilization Fund - Elementary and Secondary School Emergency Relief (ESSER) program, it was determined that the ESSER II FER was understated by $36,369 and the ARP ESSER FER was understated by $70,978 for a combined total of $107,347. The District did not have have adequate controls in place to prevent or detect these errors. The District should implement procedures to verify that the Final Expenditure Report is submitted noting the correct amounts.