Finding Text
Federal agency: U.S. Department of Education Federal Program Name: Stronger Connections Grant (SCG) Program English Language Acquisition State Grants Assistance Listing Number: 84.424F, 84.365 Federal Award Identification Number, Year, and Award Period: S424F220032: 9/15/2022 - 9/30/2025 T365A240031: 7/1/2024 - 9/30/2025 Pass-Through Agency: N/A Pass-Through Number(s): N/A Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance (Modified Opinion) Criteria or specific requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). For subaward information, report no later than the end of the month following the month in which the obligation was made. Additionally, 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal award, which includes providing an environment where segregation of duties can be achieved for preventative measures. Condition: During single audit testwork over reporting, the following issues were noted which are detailed by ALN: 84.424F 1 out of 1 grant did not report subaward information during fiscal year 2025 to the FFATA Subaward Reporting System (FSRS). 84.365: 1 of 1 grant had an incomplete subaward information report submitted to the FFATA Subaward Reporting System (FSRS). Questioned costs: None. Context: This was identified during Reporting Testing. The samples described above were statistically valid samples. PUBLIC EDUCATION DEPARTMENT FEDERAL FINDINGS 2025-010 (2021-004) FFATA Reporting (Material Weakness, Modified Opinion) (Continued) Cause: The Department lacks established internal controls and procedures over FFATA subaward management to ensure reports are submitted timely, complete, and are properly maintained in the files of the Department. Effect: The Department is not in compliance with federal regulations. Repeat Finding: 2024-004, 2023-004, 2022-006, 2021-004 Recommendation: We recommend the Department review the instructions for completion of the FFATA reports with training provided to the program staff who are preparing and reviewing the FFATA reports to ensure submitted reports are timely and complete. We recommend the Department implement effective processes and procedures to maintain the submitted reports and the documentation used to prepare the reports in the files of the Department. Views of responsible officials: ALN 84.424F Open – Views of responsible officials and management’s planned corrective actions, timeline and designation of what employee position are responsible for meeting deadlines in the timeline. ALN 84.365 Open – Views of responsible officials and management’s planned corrective actions, timeline and designation of what employee position are responsible for meeting deadlines in the timeline.