Finding Text
U.S. Department of Education, Utah State Office of Education, Federal Financial Assistance
Listing 84.425C and 84.425D, S425C210031, S425D210032, S425U210032
Reporting
Material Weakness in Internal Control over Compliance and Compliance
Criteria: Generacion Floreciente dba Esperanza Elementary should have polices 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 Generacion Floreciente dba Esperanza Elementary under reported ESSER expenditures for FTEs supported by ESSER funds, over reported the number of specific FTE equivalent positions supported with ESSER funds, and under reported the total number of full-time equivalent employees.
Cause: Generacion Floreciente dba Esperanza Elementary did not properly review their records to determine the correct amount of ESSER expenditures, number of specific positions supported with ESSER funds, and total number of full-time equivalent positions during the required reporting period in accordance with the instructions provided by the State of Utah.
Effect: Generacion Floreciente dba Esperanza Elementary is not in compliance with 84.425 Education Stabilization Funds Reporting requirements.
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: No
Recommendation: Generacion Floreciente dba Esperanza Elementary should contact the State of Utah and report the correct program expenditures.
Views of Responsible Officials: Management agrees with this finding.