Finding Text
U.S. DEPARTMENT OF EDUCATION
passed through the Louisiana Department of Education
84.425D, 84.425U COVID-19 – Education Stabilization Fund (ESF)
2021-2022 Award Year
Grant No. 28-21-ES3I-61-396, 28-21-ES2F-61-396, 28-21-ESEBI-61-396, and 28-21-ES3F-61-396
Questioned Costs: None.
Criteria: The Louisiana Department of Education requires the School Board to submit its quarterly periodic expense reports for the grant program to the established website within fifteen days after the end of the quarter.
Universe / Population: The universe / population is eight periodic expense reports submitted during the fiscal year ended June 30, 2023.
C. Findings and Questioned Costs – Major Federal Award Programs (continued)
2023-003 Reporting (continued)
Condition: The School Board did not submit seven periodic expense reports by the submission deadline. The reports were submitted but not done in a timely manner.
Cause: The School Board lacks an established control monitoring timely submission of the periodic expense reports.
Effect: Failure to comply with the reporting requirements may result in sanctions, including; losing access to grant funds as a result of the grantee’s noncompliance with its reporting requirements.
Recommendation: The School Board should establish a formalized control to monitor timely submission of reports.
Repeat finding: Yes, listed as 2022-003 in the prior period.
View of Responsible Official:
The School Board will develop a formal process to monitor the submission of all required reports to ensure that all reports are submitted timely in compliance with the applicable requirements of grant agreements.