Raymond #14 School DistrictLocal Government

Condition: During our testing it was noted that the accounting records segregated for ESSER funds did not match reported claims for the same period. Criteria: The District must have internal controls in place to ensure that accounting and reporting records are appropriate for grants claimed. Cause: The District did not appropriately record expenditures applied to the ESSER funds. Effect: The District has a significant deficiency in internal control and has not appropriately documented expenditures applied to grants. Recommendation: We recommend that the District devise and implement a control whereby specific general ledger account balances are compared to cost reimbursement claims prior to submission of a claim to ensure that costs are appropriately claimed. Views of Responsible Officials: See attachment for District’s corrective action plan.

Condition: The District claimed costs in the amount of $112,669 for technology equipment. In examining backup documentation, invoices amounting to $90,539 we provided. Criteria: The District must have internal controls I place to ensure that amounts claimed on cost reimbursement grants are appropriate. Cause: The District does not have appropriate controls in place to ensure that amounts claimed for reimbursement are appropriate and match documentation. Effect: The District could have charged costs to the program that were not legitimate. Questioned Costs: $22,130 Recommendation: The District should implement internal controls over grant claims which verify that amounts being claimed match accounting records and supporting documentation. Views of Responsible Officials: See attachment for District’s corrective action plan.