Finding Text
CONDITION:
The District’s internal control over compliance failed to prevent errors in the ESSER annual report filed in fiscal year 2024 (for fiscal year 2023).
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Education Stabilization Fund grant requirements, including properly submitted reports, as discussed in Compliance Finding #2024-001.
CAUSE:
The cause of the internal control deficiency over the annual reporting was a lack of oversight by management.
EFFECT:
The effect of this deficiency in internal controls over federal programs was the District’s failure to comply with the Reporting requirements of the Education Stabilization Fund (specifically ESSER reporting).
RECOMMENDATION:
We recommend that District personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported and retain support for the amounts reported. We further recommend the implementation of a review process by management to ensure the accuracy of the amounts reported.
MANAGEMENT RESPONSE:
Management agrees with the recommendations and will have personnel responsible for the completion of the annual report review the instructions for the report to ensure the proper period is being reported. Further, management will implement a review process to confirm the accuracy of the amounts reported.