Finding Text
Federal Program: Education Stabilization Fund (ALN 84.425)
Condition: The District failed to prepare and retain sufficient documentation supporting salary and wage expenditures funded by ESSER aid.
Criteria: The District is required to accurately record and retain support, including time distribution records, for personnel expenditures being funded via the Education Stabilization Fund (ESF) program. Such documentation should clearly identify the specific employees whose compensation was financed via the ESF program, including the exact amount of such expenditures for each employee.
Cause: The District has an inadequate audit trail of salary and wage documentation for expenditures applied to the ESF program during the current fiscal year.
Effect: The failure to accurately prepare and retain documentation supporting salary and wage expenditures, including time distribution records, could result in ineligible expenditures being applied to the program.
Questioned Costs: Unable to determine due to a lack of documentation. However, projected to be below the reportable threshold under Uniform Guidance.
Recommendation: We recommend that the District evaluate current procedures to ensure proper documentation is retained supporting all salary and wage expenditures incurred and applied to the ESF Program.
Views of Responsible
Officials and Planned
Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.