Finding Text
2024 – 004: Reporting
Federal Agency: U.S. Department Education
Federal Program Name: Education Stabilization Fund
Assistance Listing Number: 84.425
Pass-Through Agency: Indiana Department of Education
Pass-Through Numbers: S425D210013, S425D210013, S425W210015
Award Period: July 1, 2023 – June 30, 2024
Type of Finding:
• Material Weakness in Internal Control Over Compliance
• Other Matters
Criteria or specific requirement: Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. Amounts reports must be supported by the unit's records. Per 2 CFR 200.303, The non-Federal entity must: (a) Establish and maintain effective internal control over 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 of the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition: While performing audit procedures, it was noted that NWILCS did not file the required annual report that was due during the audit period.
Questioned costs: None.
Context: During audit testing, it was noted that the annual reporting was not completed by NWILCS as required during the audit period.
Cause: The reporting requirement was missed due to management’s oversight.
Effect: NWILCS has not fully followed compliance attributes with the reporting requirements set forth by the Compliance Supplement. Personnel need to reinforce policies to ensure control procedures are in place to ensure all required grant compliance items are reviewed, approved, and completed in accordance with grant requirements.
Repeat finding: No.
Recommendation: We recommend that NWILCS implement procedures and controls to ensure the required reports are accurate and completed timely.
Views of responsible officials: There is no disagreement with the audit finding.