Finding Text
Criteria or Specific Requirement Education Stabilization Fund requires that grantees must submit an annual performance report (OMB No. 1810-0749 for Elementary and Secondary School Emergency Relief; and 1810-0765 for Emergency Assistance to Nonpublic Schools) with data on expenditures, planned expenditures, sub recipients, and uses of funds, including mandatory reservations. Local Education Agencies submit data to the State Education Agency/Governor for the State Education Agency’s/Governor report. Reporting compliance requirements state that required reports for federal awards should be supported by applicable accounting or performance records. Condition Policies and procedures for the retention of documentation supporting data on ESSER reports submitted to the Wyoming Department of Education were not followed. Cause The District’s management and grant personnel prepared the report in collaboration with several individuals to assure understanding of the information required and accuracy of the information. After preparation and submission of the reports, supporting documentation was not retained. Effect or Potential Effect The documentation supporting the data and other information submitted in the ESSER reports to Wyoming Department of Education had to be recreated. Questioned Costs None Context The District did not retain supporting documentation for the data included in the annual ESSER reports submitted to the Wyoming Department of Education. Identification of a Repeat Finding This is a repeat finding. Recommendation We recommend the District review its policies and procedures regarding submission of reports to granting agencies to assure the documentation supporting the reported data reported is retained. Views of Responsible Officials In the future all supporting documentation will be retained by Business Office personnel and kept in the audit file. See Corrective Action Plan