Finding Text
Federal Agency: U.S. Department of Education passed through the State of Alaska, Department of Education and Early Development (DEED)
Federal Program(s): COVID-19 CRRSA Act: ESSER II/ARP Act: ESSER III
Assistance Listing Number(s): 84.425 U and D
Award Number(s): Federal award numbers: S425U210020 and S425D210020, Pass through entity award number: ER 24.YFSD.01
Award Year(s): 2024
Type of Finding: Significant deficiency in internal control over compliance and noncompliance.
Criteria: Reporting requirements state that quarterly financial reports must be submitted within 30 days of the end of the quarter. An annual report is also required to be submitted in accordance with 20 U.S.C. 1221e-3, 1231a, and 3474. Yukon Flats School District is required to provide quarterly reimbursement request reports to DEED that contain program related costs incurred during the covered period.
Condition and Context: Two quarterly reports and the annual report were tested for the reporting requirements of the program. It was noted that the District submitted one of the quarterly reports and the annual report.
Cause: Lack of internal controls related to reporting requirements.
Effect: The District was not in compliance with reporting requirements which could effect future funding.
Repeat Finding: This was a repeat of Finding 2023-05, and since it’s a repeat finding we believe this to be an systemic issue to this program.
Federal Schedule of Findings and Questioned Costs, Continued
Questioned Costs: None reported.
Recommendation: We recommend that management implement stronger internal controls over reporting to ensure compliance with program requirements.
Management Response: Management agrees with this finding, see Corrective Action Plan.