Finding 516478 (2024-001)

U.S. Department of Education, Utah State Office of Education, Federal Financial Assistance Listing 84.425D and 84.425U, S425D210032, S425U210032 Reporting Material Weakness in Internal Control over Compliance Criteria: Wallace Stegner Academy should have policies and procedures in place to ensure that the required annual performance report is be prepared accurately before submission to the State. Condition: In connection with the audit procedures performed, it was noted that Wallace Stegner Academy reported incorrect amounts of all ESSER expenditures by specific positions and incorrect number of full-time equivalent positions supported with ESSER funds. These items were not considered to be key line items. Cause: Wallace Stegner Academy did not properly review their records to determine the correct amount ESSER expenditures by specific positions and the number of full-time equivalent positions supported with ESSER funds. Effect: Wallace Stegner Academy could be out of compliance with 84.425 Education Stabilization Funds reporting requirements as their review process may not identify inaccuracies. Questioned Costs: None reported Context: In connection with the audit procedures performed, it was noted that the required annual performance report did not report program expenditures correctly. Repeat Finding from Prior Year: Yes Recommendation: Wallace Stegner Academy should contact the State of Utah and report the correct amount of all ESSER expenditures by specific positions and the number of fulltime equivalent positions supported with ESSER funds. Views of Responsible Officials: Management agrees with this finding.