Finding Text
Finding #2025-005; Education Stabilization Fund – CFDA No. 84.425; Year Ended June 30, 2025 CONDITION: The District’s internal control over compliance failed to prevent errors in the ESSER annual report filed in fiscal year 2025 (for fiscal year 2024). CRITERIA: Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding 2025-003. CAUSE: The cause of the internal control deficiency over the annual reporting was a lack of oversight by management, which allowed a draft report to be submitted. EFFECT: The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).