Finding Text
U.S. Department of Education passed through State of Utah Board of Education 2025-001 Reporting - Annual Reporting Program: Education Stabilization Fund: American Rescue Plan – Emergency and Secondary School Emergency Relief (84.425U) Criteria: Education Stabilization Fund (ESF) grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including mandatory reservations. Local Education Agencies submit data to the state education agencies. Key line items must include expenditures by category, object code, and allocations to schools. Context and condition: We reviewed the District’s annual ESF Recipient Data Collection Form submitted during the year ended June 30, 2025, and performed testing over internal controls and compliance as related to the reporting requirements as outlined in the criteria above. Cause: The District did not include all expenditures charged to the program in the ESF Recipient Data Collection Form. Effect: A failure to report all expenditures under the grant as required by the reporting requirements. Questioned costs: No costs were questioned. Repeat finding: No Statistically valid: Yes Recommendation: We recommend management of the District review processes related to reporting for the ESF and establish appropriate internal controls to ensure all reporting requirements are met. Views of responsible officials: The District has reviewed, updated and trained staff on the process and internal controls related to reporting for the ESF to ensure compliance with the reporting requirements.