Finding Text
Finding No.: 2023-016
Federal Agency: U.S. Department of Education (ED)
AL Program: 84.425 Education Stabilization Fund
Area: Reporting
Questioned Costs: $0
Criteria:
In accordance with applicable reporting requirements, reported amounts should be substantiated
by underlying accounting records.
Condition:
FY 2023 expenditure amounts reported in the required annual report differ from underlying
accounting records, as follows:
Cause:
GDOE did not enforce monitoring controls over compliance with reporting requirements.
Effect:
GDOE is in noncompliance with applicable reporting requirements. No questioned cost is
presented as the variances do not represent overpayments.
Recommendation:
Responsible personnel should enforce monitoring controls over compliance with applicable
reporting requirements. Responsible personnel should retain underlying accounting records used
during report preparation to substantiate reported amounts.
Finding No.: 2023-016, continued
Federal Agency: U.S. Department of Education (ED)
AL Program: 84.425 Education Stabilization Fund
Area: Reporting
Questioned Costs: $0
Views of Responsible Officials:
GDOE disagrees with the finding. Annual reports are prepared at a point in time. GDOE submitted
the required annual reports for ESF I, ESF II, and ARP on May 23, 2023. Auditors referencing
figures in the annual report should also be reconciling to the same period covered and utilized in
the financial reporting, as transactions and adjustments occur in the system after the reports are
submitted.
Plan of action and completion date:
GDOE disagrees with the finding but will continue to monitor all federal financial reporting for
accuracy and timely submission per the grant requirements.
Auditor Response:
GDOE did not provide underlying accounting records or a reconciliation to substantiate reported
amounts.