Finding 522657 (2024-001)

Finding: Reporting Federal Assistance Listing 84.425U COVID-19 - Elementary and Secondary School Emergency Relief Fund - ESSER III Department of Education Criteria: The Compliance Supplement 2024 requires local education agencies to perform special reporting on an annual basis and submit specific data that includes expenditures, planned expenditures, subrecipients, and uses of funds including for mandatory reservations. This reporting is required to be sent to the state educational agency. Condition: Garfield School District RE-2 (the “District”) did not complete the required reporting for ESSER III expenditures to the fiscal year ending June 30, 2024. Questioned Costs: None. Context: We requested specific close-out reporting for the described federal award; the reporting had not been completed. Effect: The District could be limited from obtaining future federal awards if non-compliance continues. Cause: The District had not been aware of required special reporting associated with specific federal award. Identification as a repeat finding: Not applicable. Recommendation: The District should complete all incomplete reporting for ESSER III and should implement a system to ensure reporting for future federal awards happens in accordance to federal guidelines. Views of Responsible Officials and Planned Corrective Action: The District agrees with the finding. See separate auditee document for planned corrective action.