CITY OF WINCHESTER, VIRGINIALocal Government

CORRECTIVE ACTION PLAN January 12, 2024 Winchester Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, VA 22801 Audit period: June 30, 2023 The findings from the June 30, 2023 Schedule of Findings and Questioned Costs (the “Schedule”) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAM AUDIT 2023-001: Procurement - Elementary and Secondary School Emergency Relief (ESSER) - AL# 84.425D, 84.425U Condition: During our review of ESSER expenditures, we noted a bid bond was not obtained as part of the bidding process related to their HVAC project for Frederick Douglas Elementary School. The total contract is $6.35 million. Criteria: Per §200.326(a) of the Uniform Guidance, bid bonds must be obtained for construction contracts over the Simplified Acquisition Threshold of $250,000. Cause: The Schools’ current procurement policy does not include all of the Uniform Guidance requirements. Effect: The Schools did not obtain all of the necessary bonding documentation when going out to bid for the HVAC contract. Questioned Cost Amount: N/A Perspective Information: One finding related to the one contract tested. Context: The individuals overseeing the project were not aware of this procurement requirement. Recommendation: We recommend updating the Federal procurement policy to adhere to current Uniform Guidance requirements. Additionally, we recommend that management and purchasing agents remain familiar with procurement guidelines. Views of Responsible Officials and Planned Corrective Action: Management of Winchester Public Schools will update their current procurement policy to be in compliance with federal requirements under §200 of the Uniform Guidance. Corrective Action: Winchester Public Schools will comply by June 30, 2024. If the Federal Audit Clearinghouse has questions regarding this plan, please call Jason Van Heukelum, Superintendent at 540-667-4253. Sincerely, Jason Van Heukelum Superintendent

WINCHESTER PUBLIC SCHOOLS12 N. Washington Street Winchester, VA 22601Jason Van Heukelum, Ed.D.SuperintendentCORRECTIVE ACTION PLANJanuary 12, 2023The Federal Audit ClearinghouseWinchester Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022.Name and address of independent public accounting firm:Brown, Edwards & Company, L.L.P. 1909 Financial DriveHarrisonburg, Virginia 22801Audit period: June 30, 2022The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule.FINDINGS- FINANCIAL STATEMENT AUDITC. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-001: Controls Over Cutoff - Elementary and Secondary School Emergency Relief (ESSER) - AL# 84.42SD, 84.425U (Significant Deficiency in Controls Over Compliance)Condition:During our review of ESSER expenditures, we noted approximately $14,000 of allowable costs that were recorded in the wrong period.Criteria:The expenditures must be reported in the proper period for accurate reporting on the Schedule of Expenditures of Federal Awards.Cause:Procedures in place to ensure all expenditures are recorded in the proper period were not followed.Effect:Approximately $14,000 of allowable costs were recorded in fiscal year 2022 instead of fiscal year 2021.Questioned Cost Amount:NIA - the expenditures in question are allowable costs that were reported in the wrong fiscal year.Perspective Information:Two items out of25 tested.Context:The individual overseeing the project did not provide invoices to Finance in a timely manner.Recommendation:We recommend continued communications with all departments to ensure all invoices are being submitted to Finance in a timely manner in order to record expenditures in the proper reporting period.Views of Responsible Officials and Planned Corrective Action:The Director of Finance of Winchester Public Schools will communicate the importance of getting invoices to the School's finance department in a timely manner.2022-002: Unallowable Costs - Elementary and Secondary School Emergency Relief (ESSER) -AL# 84.425D, 84.425UCondition:As part of om audit, we noted one instance where payroll for an elementary school teacher was incorrectly charged to this program.Criteria:All expenditures being coded to Federal programs must be reviewed to ensure they are an allowable cost.Cause:Procedures in place to ensure all expenditures are allowable were not followed.Effect:Payroll for one elementary school teacher was incorrectly recorded as an ESSER expenditure.Questioned Cost Amount:The total of the error noted in testing was approximately $450. The projected error is estimated to be approximately $7,900.Perspective Information:One item out of25 tested.Context:Budget reports submitted to and approved by the Virginia Department of Education (VDOE) include details explaining how Winchester Public Schools will spend ESSER funds. The elementary school position was not included in this report and, thus, not approved by the VDOE.Recommendation:We recommend continued review of payroll costs and positions before using ESSER funds.Views of Responsible Officials and Planned Corrective Action:The Director of Finance of Winchester Public Schools concurred with the finding and made the appropriate entries to remove these payroll costs out of the grant. The School's finance department will continue to have heightened scrutiny when using Federal funds.If the Federal Audit Clearinghouse has questions regarding this plan, please call Garland Miller Jr., Financial and System Analyst at (540) 667-4532 ext 13121Sincerely yours,Name. Garland Miller JrTitle : Financial and System Analyst

CORRECTIVE ACTION PLAN February 9, 2024 Winchester Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, VA 22801 Audit period: June 30, 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-001: Controls Over Cutoff - Elementary and Secondary School Emergency Relief (ESSER) - AL# 84.425D, 84.425U (Significant Deficiency in Controls Over Compliance) Condition: During our review of ESSER expenditures, we noted approximately $14,000 of allowable costs that were recorded in the wrong period. Criteria: The expenditures mu st be reported in the proper period for accurate reporting on the Schedule of Expenditures of Federal Awards. Cause: Procedures in place to ensure all expenditures are recorded in the proper period were not followed. Effect: Approximately $14,000 of allowable costs were recorded in fiscal year 2022 instead of fiscal year 2021. Questioned Cost Amount: NIA- the expenditures in question are allowable costs that were reported in the wrong fiscal year. Perspective Information: Two items out of 25 tested. Context: The individual overseeing the project did not provide invoices to Finance in a timely manner. Recommendation: We recommend continued communications with all departments to ensure all invoices are being submitted to Finance in a timely manner in order to record expenditures in the proper reporting period. Views of Responsible Officials and Planned Corrective Action: The Director of Finance of Winchester Public Schools will communicate the importance of getting invoices to the School's finance department in a timely manner. 2022-002: Unallowable Costs - Elementary and Secondary School Emergency Relief (ESSER) - AL# 84.425D, 84.425U Condition: As part of our audit, we noted one instance where payroll for an elementary school teacher was incorrectly charged to this program. Criteria: All expenditures being coded to Federal programs must be reviewed to ensure they are an allowable cost. Cause: Procedures in place to ensure all expenditures are allowable were not followed. Effect: Payroll for one elementary school teacher was incorrectly recorded as an ESSER expenditure. Questioned Cost Amount: The total of the error noted in testing was approximately $450. The projected error is estimated to be approximately $7,900. Perspective Information: One item out of 25 tested. Context: Budget reports submitted to and approved by the Virginia Department of Education (VDOE) include details explaining how Winchester Public Schools will spend ESSER funds. The elementary school position was not included in this report and, thus, not approved by the VDOE. Recommendation: We recommend continued review of payroll costs and positions before using ESSER funds . Views of Responsible Officials and Planned Corrective Action: The Director of Finance of Winchester Public Schools concurred with the finding and made the appropriate entries to remove these payroll costs out of the grant. The School ' s finance department will continue to have heightened scrutiny when using Federal funds. If the Federal Audit Clearinghouse has que stions regarding this plan, please call Holly V. McDonald, Director of Finance , at 540-667-4253. Sincerely, Holly V. McDonald, CPA Director of Finance

WINCHESTER PUBLIC SCHOOLS12 N. Washington Street Winchester, VA 22601Jason Van Heukelum, Ed.D.SuperintendentCORRECTIVE ACTION PLANJanuary 12, 2023The Federal Audit ClearinghouseWinchester Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022.Name and address of independent public accounting firm:Brown, Edwards & Company, L.L.P. 1909 Financial DriveHarrisonburg, Virginia 22801Audit period: June 30, 2022The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule.FINDINGS- FINANCIAL STATEMENT AUDITC. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-001: Controls Over Cutoff - Elementary and Secondary School Emergency Relief (ESSER) - AL# 84.42SD, 84.425U (Significant Deficiency in Controls Over Compliance)Condition:During our review of ESSER expenditures, we noted approximately $14,000 of allowable costs that were recorded in the wrong period.Criteria:The expenditures must be reported in the proper period for accurate reporting on the Schedule of Expenditures of Federal Awards.Cause:Procedures in place to ensure all expenditures are recorded in the proper period were not followed.Effect:Approximately $14,000 of allowable costs were recorded in fiscal year 2022 instead of fiscal year 2021.Questioned Cost Amount:NIA - the expenditures in question are allowable costs that were reported in the wrong fiscal year.Perspective Information:Two items out of25 tested.Context:The individual overseeing the project did not provide invoices to Finance in a timely manner.Recommendation:We recommend continued communications with all departments to ensure all invoices are being submitted to Finance in a timely manner in order to record expenditures in the proper reporting period.Views of Responsible Officials and Planned Corrective Action:The Director of Finance of Winchester Public Schools will communicate the importance of getting invoices to the School's finance department in a timely manner.2022-002: Unallowable Costs - Elementary and Secondary School Emergency Relief (ESSER) -AL# 84.425D, 84.425UCondition:As part of om audit, we noted one instance where payroll for an elementary school teacher was incorrectly charged to this program.Criteria:All expenditures being coded to Federal programs must be reviewed to ensure they are an allowable cost.Cause:Procedures in place to ensure all expenditures are allowable were not followed.Effect:Payroll for one elementary school teacher was incorrectly recorded as an ESSER expenditure.Questioned Cost Amount:The total of the error noted in testing was approximately $450. The projected error is estimated to be approximately $7,900.Perspective Information:One item out of25 tested.Context:Budget reports submitted to and approved by the Virginia Department of Education (VDOE) include details explaining how Winchester Public Schools will spend ESSER funds. The elementary school position was not included in this report and, thus, not approved by the VDOE.Recommendation:We recommend continued review of payroll costs and positions before using ESSER funds.Views of Responsible Officials and Planned Corrective Action:The Director of Finance of Winchester Public Schools concurred with the finding and made the appropriate entries to remove these payroll costs out of the grant. The School's finance department will continue to have heightened scrutiny when using Federal funds.If the Federal Audit Clearinghouse has questions regarding this plan, please call Garland Miller Jr., Financial and System Analyst at (540) 667-4532 ext 13121Sincerely yours,Name. Garland Miller JrTitle : Financial and System Analyst

CORRECTIVE ACTION PLAN February 9, 2024 Winchester Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, VA 22801 Audit period: June 30, 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-001: Controls Over Cutoff - Elementary and Secondary School Emergency Relief (ESSER) - AL# 84.425D, 84.425U (Significant Deficiency in Controls Over Compliance) Condition: During our review of ESSER expenditures, we noted approximately $14,000 of allowable costs that were recorded in the wrong period. Criteria: The expenditures mu st be reported in the proper period for accurate reporting on the Schedule of Expenditures of Federal Awards. Cause: Procedures in place to ensure all expenditures are recorded in the proper period were not followed. Effect: Approximately $14,000 of allowable costs were recorded in fiscal year 2022 instead of fiscal year 2021. Questioned Cost Amount: NIA- the expenditures in question are allowable costs that were reported in the wrong fiscal year. Perspective Information: Two items out of 25 tested. Context: The individual overseeing the project did not provide invoices to Finance in a timely manner. Recommendation: We recommend continued communications with all departments to ensure all invoices are being submitted to Finance in a timely manner in order to record expenditures in the proper reporting period. Views of Responsible Officials and Planned Corrective Action: The Director of Finance of Winchester Public Schools will communicate the importance of getting invoices to the School's finance department in a timely manner. 2022-002: Unallowable Costs - Elementary and Secondary School Emergency Relief (ESSER) - AL# 84.425D, 84.425U Condition: As part of our audit, we noted one instance where payroll for an elementary school teacher was incorrectly charged to this program. Criteria: All expenditures being coded to Federal programs must be reviewed to ensure they are an allowable cost. Cause: Procedures in place to ensure all expenditures are allowable were not followed. Effect: Payroll for one elementary school teacher was incorrectly recorded as an ESSER expenditure. Questioned Cost Amount: The total of the error noted in testing was approximately $450. The projected error is estimated to be approximately $7,900. Perspective Information: One item out of 25 tested. Context: Budget reports submitted to and approved by the Virginia Department of Education (VDOE) include details explaining how Winchester Public Schools will spend ESSER funds. The elementary school position was not included in this report and, thus, not approved by the VDOE. Recommendation: We recommend continued review of payroll costs and positions before using ESSER funds . Views of Responsible Officials and Planned Corrective Action: The Director of Finance of Winchester Public Schools concurred with the finding and made the appropriate entries to remove these payroll costs out of the grant. The School ' s finance department will continue to have heightened scrutiny when using Federal funds. If the Federal Audit Clearinghouse has que stions regarding this plan, please call Holly V. McDonald, Director of Finance , at 540-667-4253. Sincerely, Holly V. McDonald, CPA Director of Finance

WINCHESTER PUBLIC SCHOOLS12 N. Washington Street Winchester, VA 22601Jason Van Heukelum, Ed.D.SuperintendentCORRECTIVE ACTION PLANJanuary 12, 2023The Federal Audit ClearinghouseWinchester Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022.Name and address of independent public accounting firm:Brown, Edwards & Company, L.L.P. 1909 Financial DriveHarrisonburg, Virginia 22801Audit period: June 30, 2022The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule.FINDINGS- FINANCIAL STATEMENT AUDITC. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-001: Controls Over Cutoff - Elementary and Secondary School Emergency Relief (ESSER) - AL# 84.42SD, 84.425U (Significant Deficiency in Controls Over Compliance)Condition:During our review of ESSER expenditures, we noted approximately $14,000 of allowable costs that were recorded in the wrong period.Criteria:The expenditures must be reported in the proper period for accurate reporting on the Schedule of Expenditures of Federal Awards.Cause:Procedures in place to ensure all expenditures are recorded in the proper period were not followed.Effect:Approximately $14,000 of allowable costs were recorded in fiscal year 2022 instead of fiscal year 2021.Questioned Cost Amount:NIA - the expenditures in question are allowable costs that were reported in the wrong fiscal year.Perspective Information:Two items out of25 tested.Context:The individual overseeing the project did not provide invoices to Finance in a timely manner.Recommendation:We recommend continued communications with all departments to ensure all invoices are being submitted to Finance in a timely manner in order to record expenditures in the proper reporting period.Views of Responsible Officials and Planned Corrective Action:The Director of Finance of Winchester Public Schools will communicate the importance of getting invoices to the School's finance department in a timely manner.2022-002: Unallowable Costs - Elementary and Secondary School Emergency Relief (ESSER) -AL# 84.425D, 84.425UCondition:As part of om audit, we noted one instance where payroll for an elementary school teacher was incorrectly charged to this program.Criteria:All expenditures being coded to Federal programs must be reviewed to ensure they are an allowable cost.Cause:Procedures in place to ensure all expenditures are allowable were not followed.Effect:Payroll for one elementary school teacher was incorrectly recorded as an ESSER expenditure.Questioned Cost Amount:The total of the error noted in testing was approximately $450. The projected error is estimated to be approximately $7,900.Perspective Information:One item out of25 tested.Context:Budget reports submitted to and approved by the Virginia Department of Education (VDOE) include details explaining how Winchester Public Schools will spend ESSER funds. The elementary school position was not included in this report and, thus, not approved by the VDOE.Recommendation:We recommend continued review of payroll costs and positions before using ESSER funds.Views of Responsible Officials and Planned Corrective Action:The Director of Finance of Winchester Public Schools concurred with the finding and made the appropriate entries to remove these payroll costs out of the grant. The School's finance department will continue to have heightened scrutiny when using Federal funds.If the Federal Audit Clearinghouse has questions regarding this plan, please call Garland Miller Jr., Financial and System Analyst at (540) 667-4532 ext 13121Sincerely yours,Name. Garland Miller JrTitle : Financial and System Analyst

CORRECTIVE ACTION PLAN February 9, 2024 Winchester Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, VA 22801 Audit period: June 30, 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-001: Controls Over Cutoff - Elementary and Secondary School Emergency Relief (ESSER) - AL# 84.425D, 84.425U (Significant Deficiency in Controls Over Compliance) Condition: During our review of ESSER expenditures, we noted approximately $14,000 of allowable costs that were recorded in the wrong period. Criteria: The expenditures mu st be reported in the proper period for accurate reporting on the Schedule of Expenditures of Federal Awards. Cause: Procedures in place to ensure all expenditures are recorded in the proper period were not followed. Effect: Approximately $14,000 of allowable costs were recorded in fiscal year 2022 instead of fiscal year 2021. Questioned Cost Amount: NIA- the expenditures in question are allowable costs that were reported in the wrong fiscal year. Perspective Information: Two items out of 25 tested. Context: The individual overseeing the project did not provide invoices to Finance in a timely manner. Recommendation: We recommend continued communications with all departments to ensure all invoices are being submitted to Finance in a timely manner in order to record expenditures in the proper reporting period. Views of Responsible Officials and Planned Corrective Action: The Director of Finance of Winchester Public Schools will communicate the importance of getting invoices to the School's finance department in a timely manner. 2022-002: Unallowable Costs - Elementary and Secondary School Emergency Relief (ESSER) - AL# 84.425D, 84.425U Condition: As part of our audit, we noted one instance where payroll for an elementary school teacher was incorrectly charged to this program. Criteria: All expenditures being coded to Federal programs must be reviewed to ensure they are an allowable cost. Cause: Procedures in place to ensure all expenditures are allowable were not followed. Effect: Payroll for one elementary school teacher was incorrectly recorded as an ESSER expenditure. Questioned Cost Amount: The total of the error noted in testing was approximately $450. The projected error is estimated to be approximately $7,900. Perspective Information: One item out of 25 tested. Context: Budget reports submitted to and approved by the Virginia Department of Education (VDOE) include details explaining how Winchester Public Schools will spend ESSER funds. The elementary school position was not included in this report and, thus, not approved by the VDOE. Recommendation: We recommend continued review of payroll costs and positions before using ESSER funds . Views of Responsible Officials and Planned Corrective Action: The Director of Finance of Winchester Public Schools concurred with the finding and made the appropriate entries to remove these payroll costs out of the grant. The School ' s finance department will continue to have heightened scrutiny when using Federal funds. If the Federal Audit Clearinghouse has que stions regarding this plan, please call Holly V. McDonald, Director of Finance , at 540-667-4253. Sincerely, Holly V. McDonald, CPA Director of Finance

WINCHESTER PUBLIC SCHOOLS12 N. Washington Street Winchester, VA 22601Jason Van Heukelum, Ed.D.SuperintendentCORRECTIVE ACTION PLANJanuary 12, 2023The Federal Audit ClearinghouseWinchester Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022.Name and address of independent public accounting firm:Brown, Edwards & Company, L.L.P. 1909 Financial DriveHarrisonburg, Virginia 22801Audit period: June 30, 2022The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule.FINDINGS- FINANCIAL STATEMENT AUDITC. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-001: Controls Over Cutoff - Elementary and Secondary School Emergency Relief (ESSER) - AL# 84.42SD, 84.425U (Significant Deficiency in Controls Over Compliance)Condition:During our review of ESSER expenditures, we noted approximately $14,000 of allowable costs that were recorded in the wrong period.Criteria:The expenditures must be reported in the proper period for accurate reporting on the Schedule of Expenditures of Federal Awards.Cause:Procedures in place to ensure all expenditures are recorded in the proper period were not followed.Effect:Approximately $14,000 of allowable costs were recorded in fiscal year 2022 instead of fiscal year 2021.Questioned Cost Amount:NIA - the expenditures in question are allowable costs that were reported in the wrong fiscal year.Perspective Information:Two items out of25 tested.Context:The individual overseeing the project did not provide invoices to Finance in a timely manner.Recommendation:We recommend continued communications with all departments to ensure all invoices are being submitted to Finance in a timely manner in order to record expenditures in the proper reporting period.Views of Responsible Officials and Planned Corrective Action:The Director of Finance of Winchester Public Schools will communicate the importance of getting invoices to the School's finance department in a timely manner.2022-002: Unallowable Costs - Elementary and Secondary School Emergency Relief (ESSER) -AL# 84.425D, 84.425UCondition:As part of om audit, we noted one instance where payroll for an elementary school teacher was incorrectly charged to this program.Criteria:All expenditures being coded to Federal programs must be reviewed to ensure they are an allowable cost.Cause:Procedures in place to ensure all expenditures are allowable were not followed.Effect:Payroll for one elementary school teacher was incorrectly recorded as an ESSER expenditure.Questioned Cost Amount:The total of the error noted in testing was approximately $450. The projected error is estimated to be approximately $7,900.Perspective Information:One item out of25 tested.Context:Budget reports submitted to and approved by the Virginia Department of Education (VDOE) include details explaining how Winchester Public Schools will spend ESSER funds. The elementary school position was not included in this report and, thus, not approved by the VDOE.Recommendation:We recommend continued review of payroll costs and positions before using ESSER funds.Views of Responsible Officials and Planned Corrective Action:The Director of Finance of Winchester Public Schools concurred with the finding and made the appropriate entries to remove these payroll costs out of the grant. The School's finance department will continue to have heightened scrutiny when using Federal funds.If the Federal Audit Clearinghouse has questions regarding this plan, please call Garland Miller Jr., Financial and System Analyst at (540) 667-4532 ext 13121Sincerely yours,Name. Garland Miller JrTitle : Financial and System Analyst

CORRECTIVE ACTION PLAN February 9, 2024 Winchester Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, VA 22801 Audit period: June 30, 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-001: Controls Over Cutoff - Elementary and Secondary School Emergency Relief (ESSER) - AL# 84.425D, 84.425U (Significant Deficiency in Controls Over Compliance) Condition: During our review of ESSER expenditures, we noted approximately $14,000 of allowable costs that were recorded in the wrong period. Criteria: The expenditures mu st be reported in the proper period for accurate reporting on the Schedule of Expenditures of Federal Awards. Cause: Procedures in place to ensure all expenditures are recorded in the proper period were not followed. Effect: Approximately $14,000 of allowable costs were recorded in fiscal year 2022 instead of fiscal year 2021. Questioned Cost Amount: NIA- the expenditures in question are allowable costs that were reported in the wrong fiscal year. Perspective Information: Two items out of 25 tested. Context: The individual overseeing the project did not provide invoices to Finance in a timely manner. Recommendation: We recommend continued communications with all departments to ensure all invoices are being submitted to Finance in a timely manner in order to record expenditures in the proper reporting period. Views of Responsible Officials and Planned Corrective Action: The Director of Finance of Winchester Public Schools will communicate the importance of getting invoices to the School's finance department in a timely manner. 2022-002: Unallowable Costs - Elementary and Secondary School Emergency Relief (ESSER) - AL# 84.425D, 84.425U Condition: As part of our audit, we noted one instance where payroll for an elementary school teacher was incorrectly charged to this program. Criteria: All expenditures being coded to Federal programs must be reviewed to ensure they are an allowable cost. Cause: Procedures in place to ensure all expenditures are allowable were not followed. Effect: Payroll for one elementary school teacher was incorrectly recorded as an ESSER expenditure. Questioned Cost Amount: The total of the error noted in testing was approximately $450. The projected error is estimated to be approximately $7,900. Perspective Information: One item out of 25 tested. Context: Budget reports submitted to and approved by the Virginia Department of Education (VDOE) include details explaining how Winchester Public Schools will spend ESSER funds. The elementary school position was not included in this report and, thus, not approved by the VDOE. Recommendation: We recommend continued review of payroll costs and positions before using ESSER funds . Views of Responsible Officials and Planned Corrective Action: The Director of Finance of Winchester Public Schools concurred with the finding and made the appropriate entries to remove these payroll costs out of the grant. The School ' s finance department will continue to have heightened scrutiny when using Federal funds. If the Federal Audit Clearinghouse has que stions regarding this plan, please call Holly V. McDonald, Director of Finance , at 540-667-4253. Sincerely, Holly V. McDonald, CPA Director of Finance