Finding Text
Federal Agency: U.S. Department of Education; Award Name: Governor's Emergency Education Relief Fund; Program Year: January 1, 2023 – December 31, 2023; Assistance Listing Number: 84.425C; Criteria: Uniform Guidance requires recipients of federal funds to report expenditures of the federal funds annually on the Schedule of Expenditures of Federal Awards. Condition and Effect: The School improperly omitted expenditures relating to federal awards in the prior year Schedule of Expenditures of Federal Awards. Cause: Management has processes and controls over the reporting process, however, this was a clerical error due to a lack of experience with Uniform Guidance requirements. Auditors' Recommendation: Management should institute controls and procedures to ensure that all federal grant funds are captured on the Schedule of Expenditures of Federal Awards and reported in a timely and accurate manner. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges the finding. Management is reviewing the current process and is making improvements to ensure all federal awards are completely and accurately reflected on the Schedule of Expenditures of Federal Awards.