Finding Text
Finding 2022-001 Lack of Internal Controls over Reporting Federal Agency: U.S. Department of Education (passed through the State of Alaska) Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425 Award Year: 2022 Award Numbers: ER22.KKSD.01 (State of Alaska), S425U210020 (U.S. Department of Education) Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The CARES Act requires ESSER and GEER grantees to submit quarterly reports. Condition/Context: The District did not adhere to timely submissions of the required reports as specified by Uniform Guidance. During our review over the quarterly reports filed with the State of Alaska, we noted that one of two reports tested was not submitted timely. Cause: Lack of internal control over reporting. Effect: Failure to follow compliance reporting requirements could result in loss of Federal funding. Questioned Costs: None noted. Repeat finding: This is not a repeat finding. The finding appears to be an isolated instance. Recommendation: We recommend that management complies with all reporting requirements, increasing internal controls over reporting regarding timely submissions. Management Response: Management agrees with this finding, see Corrective Action Plan.