Audit reports repeat financial controls weakness and ESSER compliance finding

What happened

Auditors found a repeat weakness in financial records and controls, plus a separate ESSER grant-closeout weakness and noncompliance finding involving an unsupported $842,663 receivable and revenue entry.

Why it matters to families

The audit says money records needed material corrections, bank reconciliations were not timely and accurate, and controls over construction assets, purchasing, debt, payroll approvals and grant closeout need improvement.

The evidence

Auditors removed the unsupported ESSER receivable and revenue, and the district transferred local District Maintenance funds to cover the adjustment. Questioned costs were zero because local funds funded the adjustment. Financial-statement and major-program opinions were unmodified, and the auditor did not audit management's corrective responses.

The source