Finding Text
Federal Agency: U.S. Department of Education Special Education Cluster (IDEA) Federal Assistance Listing Number 84.027, Special Education ? Grants to States Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants 2022-004: Reporting (Material Weakness) Criteria: The 2022 Office of Management and Budget?s compliance supplement requires that the amounts reported be supported with accounting records and audited financial statements. Condition: The final expenditures reports (FS-10F) have not been filed as of the date of this report. Cause: There is not adequate communication between the grant coordinator and the Business Office relating to the grant expenditures. The School District does not perform a review of the reports and comparison to the underlying information prior to submission to the granting agency. Effect or Potential Effect: Inaccurate reporting on the final expenditures report (FS-10F) could lead to incorrect reimbursement to the School District or missed opportunities for additional grant funding. Recommendation: In order to have appropriate oversight and grant reporting, the School District should incorporate the grant function under the purview of the Business Office and regularly file the reports in a timely manner. Management?s Response: See corrective action plan. 90