Finding Text
2023-003 – Material Weakness and Material Noncompliance – ESSER Budgets - Allowability
Program information: COVID-19 Governor’s Emergency Education Relief (GEER), U.S. Department of Education, passed through Michigan Department of Education, AL #84.425C; COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Formula, U.S. Department of Education, passed through Michigan Department of
Education, AL #84.425D; COVID-19 ESSER Education Equity, U.S. Department of Education, passed through Michigan Department of Education, AL #84.425D.
Criteria: The School District has a responsibility to properly budget for all funds by function that are expected to be spent.
Condition: For the ESSER II formula grant, the district budgeted for the full amount spent in the current year, all under one function. Additionally, we noted that the district had completed a budget for the ESSER III program within MEGS+, however, they failed to include the budgeted amount within their year end approved final budget.
Questioned costs: None
Cause and effect: This was caused due to significant turnover in the business office at year end, resulting in a lack of skills, knowledge, and experience, related to amending the year end final budget.
Recommendation: We recommend that the district ensures that the budget is properly completed and
amended before year end, and that the district monitors the budget throughout the year to ensure that items are being properly budgeted for.
Views of responsible officials: Management agrees with the finding.
Corrective action plan: See attached corrective action plan.