Finding Text
2022-002 Reporting Education Stabilization Fund (ESSER) ? ALN 84.425 Criteria: Pursuant to 2 CFR part 200 section 302(b)(2), a non-Federal entity must provide for accurate, current, and complete disclosure of the financial results of each Federal award or program. Condition: During testing it was noted one of the three PDE-2030 reports did not contain accurate information as the expenditures reported did not agree to the District?s general ledger. Cause: Due to oversight the District did not report expenditures on a cumulative basis. Effect: Internal controls are not functioning as designed and the District is not in compliance with reporting requirements of the program. Questioned Costs: None Recommendation: The District should develop procedures to ensure accurate information is reported to allow for adequate tracking of the financial results of each Federal award. In addition, reports should be reviewed by an appropriate individual prior to submission to ensure the data entered into the reports is consistent with the District?s records. Management?s Response: The District inadvertently omitted cumulative expenditures when filing the 2021-2022 PDE 2030 reports. The District did discover this in preparation for the 2021-2022 audit; but, not until after the filing of the 9/30/22 PDE 2030 report. The 12/31/22 PDE 2030 report will correct the cumulative expense to the correct amount. In the future, the District will take stronger measurers to ensure this will not reoccur.