Finding 366547 (2021-009)

Failure to Comply with Reporting 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 submit quarterly reports to the SCDOE on the use of the ESSER funds. Condition: The District did not submit the required reports during the year ended June 30, 2021. Effect: The District has not complied with the reporting requirements, and the SCDOE did not receive the information. Cause: There was a lack of appropriate internal control policies and procedures implemented at the District during the fiscal year to ensure reporting requirements and procedures were performed for the program. Recommendation: Finance and management should be familiar with all aspects of the reporting 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.