Finding Text
Finding 2025-006 Award Year: 2024-2025 Federal program: U.S. Department of Education – 84.425 Education Stabilization Fund. Pass-through entity: Oregon Department of Education Criteria: Per 2 CFR 200.303, a non-Federal entity must “establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition: The District could not provide documentation of review and approval of the ESSER Annual Performance Report submitted to the Oregon Department of Education. The deficiency in controls over compliance related to reporting is considered a significant deficiency. Cause: The cause appears to be related to staff turnover. Effect or potential effect: Without adequate controls over reporting, the District could submit reports with errors or fail to comply with the reporting requirements of federal programs. Questioned Costs: No questioned costs identified. Context: For the one report the District was required to submit to the Oregon Department of Education, the District could not provide documentation of the review and approval of the report prior to being submitted. Recommendation: The District should ensure controls related to compliance with reporting requirements are implemented. Views of responsible officials: The District understands and concurs with this finding.