Finding Text
Finding 2022-001 Lack of Internal Control and Noncompliance over Reporting Federal Agency: U.S. Department of Education passed through the State of Alaska, Department of Education and Early Development Federal Programs: COVID-19 Elementary and Secondary School Emergency Relief Fund ALN: 84.425D Award Numbers: ER 22.AISD.01 Award Years: 2022 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Reporting requirements within the grant agreement states that quarterly financial reports must be submitted within 30 days of the end of the quarter. Condition and Context: During our compliance testing of 4 out of 8 quarterly reports that were submitted during fiscal year 2022 it was determined that one of the reports was submitted after the 30 day deadline. Cause: Lack of internal controls over reporting requirements. Effect: Failure to follow reporting requirements could result in the loss of federal funding. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding and we consider this an isolated instance. Recommendation: We recommend that management complies with all reporting requirements. Management?s Response: Management concurs with this finding, see corrective action plan.