Finding 366546 (2021-008)

Failure to Comply with Special Test and Provision Guidelines - U.S. Department of Education, COVID-19 Education Stabilization Fund (ESF) (AL 84.425D) Pass-through from the South Carolina Department of Education Criteria: The terms of the Education Stabilization Fund (ESF) and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the District to inform private schools of available funding through the program. Condition: The District was unable to provide the proper documentation to show they performed the required steps for private schools in the area during the year ended June 30, 2021. Effect: The District has not complied with the special test and provision requirements, and therefore it is unknown whether proper funds were allocated to private schools. Cause: There was a lack of appropriate internal control policies and procedures implemented at the District during the fiscal year to ensure the requirements and procedures were performed for the program. Recommendation: Finance and management should be familiar with all aspects of the requirements and ensure that it has been followed for programs administered by the District. View of Responsible Officials and Planned Corrective Action: The District agrees with the finding and management will take necessary steps to adhere to the reporting requirements.