Finding Text
UNITED STATES DEPARTMENT OF EDUCATION
2023-0l Elementary and Secondary School Emergency Relief Fund ll Assistance
Listing No. 84.425; Year Ended June 30,2023.
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 accurately file the required report for the Quarter Ended June
30,2023.
Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2023
indicated the District did not file the required report.
Cause: The inaccurate filing of the required report appears to have been caused by an
oversight and failure of the Federal Program Coordinator to correspond with the Business
Office with any changes to the subledger with the District General Ledger.
Effect: The project incurred expenditures and cash position thru June 30,2023 were not
reported to PDE as required.
Questi oned Cosfs.' None
Recommendation: We recommended that the District properly utilize their CSIU
accounting system to accumulate the costs incurred and that the required reports be
accurately 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.