Finding Text
Compliance with Reporting Requirements
Information on Federal Program: U.S. Department of Education, Education Stabilization Funds (Federal Assistance Listing numbers 84.425D, 84.425U, 84.425W), Passed through the New York State Education Department.
Criteria: 34 CFR 76.720 requires submission of an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations.
Statement of Condition: Our testing over financial reporting included the submission of the ESF annual report due during the year ended June 30, 2024. The annual report for the ESF grants due March 2024, was not filed as of September 19, 2024.
Statement of Cause: There annual report for the ESF grants was not filed.
Statement of Effect: Annual reports noted above were not filed within the required reporting deadline.
Questioned Costs: None
Perspective Information: As part of testing the compliance with the reporting requirements of the program, the submission of the annual ESF report, due within the period under audit, is reviewed for submission.
Recommendation: Management should develop a tracking system for when their various grant reports are due based on the grant award notices to ensure timely filing of their annual reports.
View of Responsible Officials and Corrective Action Plan: Annual reports will be filed by the appropriate deadline.