Finding Text
Federal Agency: U.S. Department of Education
Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Numbers: 21.027
Federal Award Identification Number and Year: SLFRP2619, 2023
Pass-Through Agency: Minnesota Department of Education
Award Period: July 1, 2022 – June 30, 2023
Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance
Criteria: The School should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports.
Condition: During testing, it was noted there was no documentation of review of the required SLFRF reports prior to submission to MDE.
Questioned Costs: None
Context: No documentation was maintained over the review of any of the required SLFRF reports.
Cause: The District was unaware of documentation requirements.
Effect: The District was not in compliance with the Uniform Guidance requirements around reporting.
Repeat Finding: This is not a repeat finding from the prior year.
Recommendation: We recommend that the District reviews its procedures and controls over reporting for the Coronavirus State and Local Fiscal Recovery Funds program to ensure all reports are accurately reporting information and are reviewed by someone other than the preparer and that review is documented prior to submission of the report.
View of Responsible Official: There is no disagreement with the audit finding.