Finding Text
Federal Program
COVID-19 - Education Stabilization Fund - 84.425; U.S. Department of Education passed through the Pennsylvania Department of Education; Grants 355-22-0037 (Period 3/1/21 - 1/3/23) and 224-21-1242 (Period 3/13/20 - 9/30/24)
Criteria
The Center is required to submit an annual performance report to the Commonwealth of Pennsylvania (the “State”) with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations.
Condition
During the year ended June 30, 2023, the Center submitted a report for the funds used during the year ended June 30, 2022. The report submitted by the Center contained expenditure amounts that did not agree to the amounts reported on the schedule of expenditures of federal awards for the year ended June 30, 2022.
Cause
When the information was entered into the performance report in the Pennsylvania Information Management System (PIMS), errors were made in the expenditure numbers input in the system. No review process was in place to detect the errors.
Effect
The information submitted, which will be used in the State’s report to the Department of Education, was not accurate for the key line items that we tested based on the Compliance Supplement.
Questioned Costs
None.
Context
The Center is required to submit the performance report on an annual basis. The required report was submitted timely. The expenditures reported did not agree to expenditures on the June 30, 2022 schedule of expenditures of federal awards.
Repeat Finding
No.
Recommendation
We recommend the Center update its report filing procedures to include comparing the expenditures entered on the annual performance report to the audited schedule of expenditures of federal awards. In addition, the report should also be reviewed by an individual separate from the person compiling the information.
Management Response
See corrective action plan included in this report package.