Finding Text
U.S. DEPARTMENT OF EDUCATION COVID-19 Education Stabilization Fund - Assistance Listing 84.425U passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2022. Criteria: The OMB compliance supplement 2 CFR Part 200, Appendix XI, Part Six: Internal Control, requires that as a condition of receiving federal awards nonfederal entities agree to maintain internal control to provide reasonable assurance of compliance with the requirements. Condition: The duplicated costs identified in finding 2022-007 were charged to a federal program. Cause: The District?s internal controls over compliance failed to detect duplicated costs. Effect: Federal program expenditures were overstated. Questioned Costs: None. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: Management should carefully review journal entries to ensure costs are not duplicated. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See District?s corrective action plan.