Finding 969 (2023-001)

Finding Type:Material noncompliance; material weakness in internal controls over compliance Program Name: ElementaryandSecondarySchoolEmergencyRelief(ESSERIII)Funds(AL:84.425U) Criteria: Compliance with cash management requires that when grant program activities are funded on a reimbursement basis, program costs must be initially funded by available entity resources before reimbursement amounts are requested from the federal government. Condition: The District requested cash reimbursements in excess of program expenditures for the ESSER III program. Context: Cash drawdowns for the ESSER program exceeded expenditures for one transaction/event. Cause: A mathmatical error caused funds to be drawn twice for the same expenditures. Effect: The District was not in compliance with cash management criteria for the ESSER program. Questioned Costs: None Recommendation: The District should only request reimbursement for services that have been performed and for which payment has been made. View of Responsible Officials: TheDistrictwillnotdrawdownfundsuntilasecondmemberofthebusinessofficehasreviewedtheledgerandconfirmedthatthedrawisappropriate.Bothmembers will initial the ledger and it will be saved in the grant files.