Finding Text
Federal Agencies: U.S. Department of Education
Federal Programs: COVID 19 - Education Stabilization Fund
Assistance Listing Numbers: 84.425 U and D
Award Numbers: Federal award number: S425D210020, Pass through entity award number: ER 23.YFSD.01
Award Years: 2023
Type of Finding: Material weakness in internal control over compliance and noncompliance.
Criteria: Reporting requirements state that quarterly financial reports must be submitted within 30 days of the end of the quarter. The District is required to provide quarterly reimbursement request reports that contain program related costs incurred during the covered period.
Condition and Context: During our test of reporting requirements of the program, it was noted that District did not submit any of the required reports timely; or within 30 days of quarter end, therefore not adhering to reporting requirements specified in the grant agreement.
Cause: Lack of internal controls related to reporting requirements.
Effect: Lack of internal control over compliance with reporting could affect future funding.
Repeat Finding: This is a repeat of finding 2022-003, therefore we believe this to be a systemic issue to this program.
Questioned Costs: None reported.
Recommendation: We recommend that management implement stronger internal controls over reporting to ensure they comply with reporting requirements.
Management Response: Management agrees with this finding, see Corrective Action Plan.