Finding Text
Finding 2022-001 Federal Agency: Department of Education Office of Elementary and Secondary Education Pass-through Entity: Kansas Department of Education Program Name: Education Stabilization Fund Under the Coronavirus Aid, Relief, and Economic Security Act Assistance Listing Number: 84.425D Grant Number: S425D200002 Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Equipment and Real Property Management, Period of Performance, Reporting, Special Tests and Provisions Type of Finding: Material weakness in internal control over the monitoring of grant compliance requirements. Finding: Control procedures over the monitoring of grant compliance requirements were not functioning as planned, which resulted in non-compliance with the special tests and provisions compliance requirement. Criteria: Control procedures should be in place to monitor compliance with grant requirements. This includes ensuring all compliance requirements of grants are satisfied. Condition: Effective control procedures over the monitoring of grant compliance requirements were not in place for the District. Context: Under the CARES Act, local educational agencies who receive ESSER I funds must provide equitable services to students and teachers in the same manner as provided under section 1117 of Title I, Part A of the ESEA. Requirements for the ESSER I grant per the Uniform Guidance require the District to maintain appropriate documentation that the District conducted timely consultation with private school officials in making its determinations and set aside the required amount for private school children. In addition, the Uniform Guidance requires the District to maintain records that educational services that were planned were actually provided. The District lacked documentation for the ESSER I grant reflecting the equitable services compliance requirement was met. Cause: The finding results from a lack of oversight and adherence to the District?s internal control process over the monitoring of grant compliance requirements. Effect or Potential Effect: Failure to meet compliance requirements could result in funds having to be returned to the granting agency. Questioned Costs: None noted. Recommendation: We recommend the District monitor requirements for all grant programs to ensure compliance with both federal and state requirements. Responsible Official?s Response: The District?s management will evaluate the grant monitoring process and ensure all documentation for federal grant requirements is maintained.