Finding Text
Annual Performance Report This finding impacts the reporting compliance requirement for the major program, Assistance Listing Numbers 84.425D, 84.425U, and 84.425W, COVID-19 - Education Stabilization Fund, funded by the U.S. Department of Education and passed through by RIDE. Criteria: The School must follow the monitoring and reporting program performance requirements set out in the Uniform Guidance Section 200.239. The School must submit an annual performance report (OMB. No. 1810-0749) for the Elementary and Secondary School Emergency Relief (ESSER) funding with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory/reservations. The expenditures disclosed on the report must match the expenditures stated in the Schedule of Expenditures of Federal Awards (SEFA). Condition: Upon reviewing the ESSER annual performance reports submitted by the School, it was noted that the total ESSER expenditures reported within the annual performance report did not agree back to the ESSER expenditures recorded on the SEFA for the year ended June 30, 2024, by $29,540. Cause: The School combined non-ESSER expenditures with ESSER expenditures in the annual performance report for the year ended June 30, 2024. Effect: Incorrect expenditures were reported on the annual performance report for the year ended June 30, 2024, by approximately $29,540. This non-compliance with the Uniform Guidance requirement could potentially impact future Federal funding. Questioned Costs: There were no questioned costs as a result of the significant deficiency. Recommendation: The School should follow their internal controls as intended to ensure the annual performance reports agree back to the SEFA for applicable reporting periods. Was the finding a repeat of a finding in the immediately prior year?: No Management’s Response: During the audit, it was discovered that the fiscal year 2023 ESSER Data Collection Report was filed with ESSSER III information that included amounts reported on the fiscal year 2024 SEFA from ESSER III. Management acknowledges this and has taken measures to ensure that all Federal reports will be filed in compliance with and in agreement by program as reported on the SEFA in the future.