Audit 307757

Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund (ESSER) Assistance Listing Number: 84.425D/84.425U Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-29571 and 12060-SDE64370-29636 Compliance Requirement: Reporting Criteria Controls should be in place to ensure the accuracy of reporting submitted for federal awards programs. Condition The reporting submitted to the Connecticut State Department of Education was not reviewed by an individual independent of the preparation process. The report contained an error of more than $13 million, which may have been identified during a review process. Context When the reporting error was brought to the attention of the Board of Education, the Board of Education reached out to the Connecticut State Department of Education. The Connecticut State Department of Education did not want the report re-opened for corrections since the data was already sent to the U.S. Department of Education and published. Cause No controls in place regarding a second review of submitted grant reports. Effect Potential for misstatements to be made during grant reporting without the review process. Recommendation We recommend that a second individual, independent of the preparation process, review grant reports to be submitted. Views of Responsible Officials and Planned Corrective Actions The Board of Education will implement a policy for an independent review of all grant reports to be submitted.

Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund (ESSER) Assistance Listing Number: 84.425D/84.425U Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-29571 and 12060-SDE64370-29636 Compliance Requirement: Reporting Criteria Controls should be in place to ensure the accuracy of reporting submitted for federal awards programs. Condition The reporting submitted to the Connecticut State Department of Education was not reviewed by an individual independent of the preparation process. The report contained an error of more than $13 million, which may have been identified during a review process. Context When the reporting error was brought to the attention of the Board of Education, the Board of Education reached out to the Connecticut State Department of Education. The Connecticut State Department of Education did not want the report re-opened for corrections since the data was already sent to the U.S. Department of Education and published. Cause No controls in place regarding a second review of submitted grant reports. Effect Potential for misstatements to be made during grant reporting without the review process. Recommendation We recommend that a second individual, independent of the preparation process, review grant reports to be submitted. Views of Responsible Officials and Planned Corrective Actions The Board of Education will implement a policy for an independent review of all grant reports to be submitted.

Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund (ESSER) Assistance Listing Number: 84.425D/84.425U Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-29571 and 12060-SDE64370-29636 Compliance Requirement: Reporting Criteria Controls should be in place to ensure the accuracy of reporting submitted for federal awards programs. Condition The reporting submitted to the Connecticut State Department of Education was not reviewed by an individual independent of the preparation process. The report contained an error of more than $13 million, which may have been identified during a review process. Context When the reporting error was brought to the attention of the Board of Education, the Board of Education reached out to the Connecticut State Department of Education. The Connecticut State Department of Education did not want the report re-opened for corrections since the data was already sent to the U.S. Department of Education and published. Cause No controls in place regarding a second review of submitted grant reports. Effect Potential for misstatements to be made during grant reporting without the review process. Recommendation We recommend that a second individual, independent of the preparation process, review grant reports to be submitted. Views of Responsible Officials and Planned Corrective Actions The Board of Education will implement a policy for an independent review of all grant reports to be submitted.

Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund (ESSER) Assistance Listing Number: 84.425D/84.425U Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-29571 and 12060-SDE64370-29636 Compliance Requirement: Reporting Criteria Controls should be in place to ensure the accuracy of reporting submitted for federal awards programs. Condition The reporting submitted to the Connecticut State Department of Education was not reviewed by an individual independent of the preparation process. The report contained an error of more than $13 million, which may have been identified during a review process. Context When the reporting error was brought to the attention of the Board of Education, the Board of Education reached out to the Connecticut State Department of Education. The Connecticut State Department of Education did not want the report re-opened for corrections since the data was already sent to the U.S. Department of Education and published. Cause No controls in place regarding a second review of submitted grant reports. Effect Potential for misstatements to be made during grant reporting without the review process. Recommendation We recommend that a second individual, independent of the preparation process, review grant reports to be submitted. Views of Responsible Officials and Planned Corrective Actions The Board of Education will implement a policy for an independent review of all grant reports to be submitted.