Finding 972646 (2023-001)

2023-001 – Activities/Costs Allowed Finding Type: Material Weakness in Internal Controls over Compliance Criteria: The School is responsible for ensuring that employee wages reimbursed under federal grants have signed semi-annual certifications or activity reports to certify time spent under each grant. Condition/Finding: During our audit procedures, it was discovered that employees reimbursed under ESSER III did not have signed semi-annual certifications or activity reports on file. Cause: This condition is the result of lack of controls in place by management. Effect: As a result of this condition, the School may not have properly allocated wages to the ESSER III grants. Recommendation: We recommend that the School have employees reimbursed under federal grants sign semi-annual certifications or activity reports to verify allocation of wages. View of Responsible Officials (Corrective Action): See corrective action plan.