Finding 6002 (2023-001)

U.S. Department of Education, Utah State Office of Education, Federal Financial Assistance Listing 84.425C, 84.425D and 84.425U, S425C210031, S425D210032, S425U210032 Reporting Significant Deficiency in Internal Control over Compliance and Compliance Criteria: Ascent Academies of Utah should have policies and procedures in place to ensure that the required annual performance report is prepared accurately before submission to the State. Condition: In connection with the audit procedures performed, it was noted that Ascent Academies of Utah reported incorrect amounts of ESSER II expenditures. Cause: Ascent Academies of Utah did not properly review their records to determine the correct amount of ESSER II expenditures were reported correctly on the annual performance report. Effect: Ascent Academies of Utah 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: Ascent Academies of Utah should contact the State of Utah and report the correct ESSER II expenditures. Views of Responsible Officials: Management agrees with this finding and notes that the State of Utah has been contacted and the error already corrected.