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Audit review flags ESSER accounting quirks, board hears $1.6M in cyber-charter tuition costs
Summary
The Montoursville Area SD board received an audit showing large COVID/ESSER-era accounting effects and a $1.7M transfer that masked a $31,551 deficit; members pressed staff about using ESSER funds for salaries and the district's roughly $1.6M annual cyber-charter tuition bill.
The Montoursville Area School District board on March 12 reviewed an audit for fiscal 2022–23 that officials said is unusually affected by COVID-era federal grants, prompting detailed questions about how ESSER funds were used and why cyber-charter tuition costs have risen.
Business manager (Speaker 9) told the board the audit shows the district was ‘‘1,731,551 overspent’’ in accounting lines that include a $1.7 million transfer made May 23, 2023, from the general fund to the capital fund. He said that without that transfer the year would have shown a deficit of $31,551. "So if we wouldn't have done that transfer, it would have showed a deficit of $31,551,"…
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