Finding 957345 (2022-001)

Criteria: In accordance with information provided by the Missouri Department of Elementary and Secondary Education (DESE), specific project and source codes were to be used for accounting for COVID 19-CRSSA ESSER II expenditures. Condition: The District expended COVID-19-CRRSA ESSER II funds in the amount of $492,941. These expenditures where not listed in the District’s accounting with the proper project and source code. Cause: The District did not follow the guidance provided by DESE regarding coding of the federal expenditures for the COVID 19-CRSSA ESSER II expenditures. Effect: The District did not comply with the reporting requirements of DESE for all federal programs. Questioned Costs: $0 Context: It appears that the District used the proper project codes for similar federal programs. Recommendation: We recommend that the District review the accounting manual as well as other information provided by DESE regarding the coding of Federal program expenditures and code these to the proper project code in the general ledger. Response: Management acknowledges the finding and has prepared a response and corrective action plan.