Finding Text
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 84.425U, Department of Education, Education Stabilization Fund (ESSER II, TCLAS ESSER III, ARP ESSER III)
Federal Award Identification Number and Year: 20521001015809, 20521001057810
Pass-through Entity – Texas Education Agency
Finding Type – Material weakness in internal control over compliance
Repeat Finding Yes
Criteria – Per 2 CFR § 200.303, The non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition – During our testing for Reporting, it was noted that 3 out of 3 reports selected for testing did not have evidence of review and approval.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – Management did not follow their internal controls.
Effect – Certain reports did not have evidence of review and approval. Recommendation – We recommend that all reports have proper evidence of review and approval.
View of Responsible Officials and Corrective Action Plan – Management will monitor the review and approval procedures for reporting to ensure that reports are signed off to indicated and document that review and approval has been made.