Finding Text
Finding No.: 2023-013
Federal Agency: U.S. Department of Education
AL Program: 84.403 Consolidated Grant to the Outlying Areas
Federal Award No.: S403A220002
Area: Reporting
Questioned Costs: $0
Criteria:
In accordance with applicable reporting requirements, an Insular Area will submit an annual report
containing information covering the program or programs for which the grant is used and
administered, including the financial and program performance information required.
Condition:
The total reported amount expended per the FFY 2022 Consolidated Grant Quarterly Report, dated
10/31/2023, differs from that of underlying accounting records by $3.5M, as follows:
Cause:
GDOE did not enforce monitoring controls over compliance with applicable reporting
requirements.
Effect:
GDOE is in noncompliance with applicable reporting requirements. No questioned cost is
presented as the variance does not represent an overpayment.
Recommendation:
Responsible personnel should enforce monitoring controls over compliance with applicable
reporting requirements. Prior to certifying reports, responsible personnel should verify reported
amounts against underlying accounting records and should retain such records to substantiate
reported amounts.
Finding No.: 2023-013, continued
Federal Agency: U.S. Department of Education
AL Program: 84.403 Consolidated Grant to the Outlying Areas
Federal Award No.: S403A220002
Area: Reporting
Questioned Costs: $0
Views of Responsible Officials:
GDOE disagrees with the finding. GDOE is required to submit an annual report that includes
financial and program performance information relative to Consolidated Grants (CG). GDOE’s
FFY 2022 CG Quarterly Report, dated October 31, 2023, reported a total expenditure amount that
differs from accounting records by $3.5 million.
The information cited in the finding references data from a quarterly monitoring tool, which is
used for internal tracking and management purposes. However, GDOE is only required to submit
programmatic and financial data in its annual report as required in 34 CFR 76.132(a)(5) and further
reiterated in the criteria of this finding. The official reporting obligation is limited to the data
submitted in the Annual Performance Report (APR).
Plan of action and completion date:
GDOE disagrees with the finding. However, to ensure the proper enforcement of monitoring
controls and allow for a more accurate tool used for internal tracking and management purposes,
the Federal Programs Division will remove the cited financial information from its quarterly
reports. To best capture this information, the Federal Programs Division will now require this
information be submitted and certified by the GDOE accounting team.
Auditor Response:
The FFY 2022 Consolidated Grant annual performance report was not provided and is not
published at GDOE’s website. The annual report given to the auditors in response to this finding
was for ALN 84.425 Education Stabilization Fund and not for ALN 84.403.