Finding Text
Finding 2025-001: Education Stabilization Fund Special Reporting Procedures U.S. Department of Education Type of Finding: Control Pass-through agency: Michigan Department of Education Assistance Listing Numbers: 84.425U and 84.425V Award numbers: COVID-19 213713 2122 and COVID-19 221037 2324 Award year end: September 30, 2024 Specific Requirement: Reporting—Special Reporting Criteria: OMB Form No. 1810-0749 requires Education Stabilization Fund grantees to submit reports with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. Local educational agency / subrecipients submit data to the state education agency (SEA) / Governor for the SEA’s / Governor’s report. Questioned Costs: None. Condition: The required American Rescue Plan Section (ARP) 11t Programmatic Monitoring Survey was not submitted to the State of Michigan. Context: During our detailed testing of special reporting for the Education Stabilization Fund programs, we noted that the ARP Section 11t Programmatic Monitoring Survey was not prepared to comply with federal requirements. The report was subsequently prepared and submitted. Effect: Failure to prepare and submit special reporting results in non-compliance with federal compliance requirements. Cause: The School District was unaware of this requirement. Repeat Finding: This is not a repeat finding. Recommendation: The School District should create a process for gathering all requirements for special reporting under Uniform Guidance and the School District should prepare and submit the necessary special reports. Views of Responsible Officials: The School District agrees with this finding.