FAC Explorer

Finding 968927 (2023-005)

Significant Deficiency
Requirement
F
Questioned Costs
-
Year
2023
Accepted
2024-04-08
Audit: 302822
Organization: East Orange Board of Education (NJ)
Auditor: Lerch Vinci & Bliss LLP

AI Summary

  • Issue: Capital additions funded by ESSER were missing from the fixed assets appraisal report.
  • Trend: This oversight may indicate a pattern of incomplete asset tracking.
  • Follow-up: Ensure all ESSER-funded assets are properly recorded and review tracking processes for accuracy.

Finding Text

Our audit revealed that capital additions acquired by the use of ESSER funds were not added to the fixed assets appraisal report.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 392485 2023-005
    Significant Deficiency
  • 392486 2023-005
    Significant Deficiency
  • 968928 2023-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund-Arp Esser III $22.96M
84.425 Education Stabilization Fund-Esser II $6.16M
84.027 Special Education_grants to States-Idea Part B Basic $3.84M
10.555 National School Lunch Program-Cash Assistance $3.19M
10.555 National School Breakfast $1.15M
84.367 Improving Teacher Quality State Grants-Title Ii, Ike Math/science $581,458
84.287 Twenty-First Century Community Learning Centers $567,329
84.027 Special Education_grants to States-Arp Idea Part B Basic $521,673
10.555 National School Lunch Program-Cash Assistance-Covid Supply Chain Assistance $403,249
93.778 Medical Assistance Program $394,790
84.425 Education Stabilization Fund-Esser III-Accelerated Learning Coach and Educator $393,045
84.424 Student Support and Academic Enrichment Program-Title IV Part A $319,463
10.582 National School Lunch-Fresh Fruit and Vegetable Program $305,804
10.555 National School Lunch Program-After School Snack $209,582
84.010 Title I Grants to Local Educational Agencies $116,556
84.173 Special Education_preschool Grants $115,768
84.365 English Language Acquisition State Grants $96,105
84.048 Career and Technical Education -- Basic Grants to States-Carl Perkins Vocational $84,284
84.048 Career and Technical Education -- Adult Basic Grants to States $83,980
84.425 Education Stabilization Fund-Esser II Learning Acceleration $77,638
84.425 Education Stabilization Fund-Arp Homeless $71,312
84.173 Special Education_preschool Grants-Arp Idea Part B Preschool $45,621
84.425 Education Stabilization Fund-Esser III-Njtss $45,000
84.425 Education Stabilization Fund-Esser III-Evidence Based Summer Learning $15,234
84.425 Education Stabilization Fund-Esser II - Mental Health $11,391
93.778 Medical Assistance Program-Cares Act $10,030
10.555 National School Lunch Program-Non Cash Assistance $1,874
99.999 Addressing Student Learning Loss $1,751