Finding Text
UNITED STATES DEPARTMENT OF EDUCATION 2022-03 American Rescue Plan - Elementary and Secondary School Emergency Relief Fund III Assistance Listing No. 84.425U; Grant No. 223-210449 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not file this required report for the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 indicated the District did not file the required report. Cause: The non-filing of the required report appears to have been caused by an oversight. Effect: The project incurred expenditures and cash position thru June 30, 2022 were not reported to PDE as required. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred and that the required reports be timely filed. Views of Responsible Officials and Planned Corrective Actions: Once notified by us the District immediately established the proper account structure in its accounting system to gather the program expenditures to properly and timely file the required reports. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant so as to properly and timely file the required reports.