Finding Text
2022 ? 004: Reporting Federal Agency: U.S. Department of Education Federal Program Name: Innovative Approaches to Literacy; Full-Service Community Schools; and Promise Neighborhoods Assistance Listing Number: 84.215J Federal Award Identification Number and Year: U215J200111 Award Period: January 1, 2022 ? December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, non-federal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. Condition: While performing audit procedures, it was noted that bi-annual performance reports for the six-month period ending March 31, 2022 was submitted June 15, 2022, were not supported by organizations records as the underlying performance reporting files were unable to be provided for testing on accuracy of reporting. Questioned costs: None Context: A control system to prevent and detect errors in the reporting process was not created to ensure all required reporting compliance was fully supported by organizational records. Cause: During the process of obtaining an understanding of internal controls and procedures surrounding competing reporting requirements, we noted that due to significant changes in personnel the supporting Martindale Brightwood Education Zone performance reporting file was not retained to support the bi-annual report. Effect: The organization has not fully followed compliance attributes with the reporting requirements set forth by the Compliance Supplement and grant agreement. Personnel need to reinforce policies to ensure control procedures are in place to ensure accurate and timely reporting is completed and supported by organizational records. Repeat Finding: No. Recommendation: We recommend that the organization review their policies and procedures surrounding federal grants administration and ensure a review process is in place to ensure that all necessary compliance requirements are met and the organization?s records are complete to support all reporting requirements. Views of responsible officials: There is no disagreement with the audit finding.