Finding 6850 (2023-001)

U.S. Department of Education, Utah State Office of Education, Federal Financial Assistance Listing 84.425C and 84.425D, S425C210031, S425U210032 Reporting Material Weakness in Internal Control over Compliance and Compliance Criteria: Utah Military Academy should have policies and procedures in place to ensure that the required annual performance report is be prepared accurately before submission to the State. Condition: In connection with the audit procedures performed, it was noted that Utah Military Academy did not properly report expenditures, grant awards and full-time employees correctly. Cause: Utah Military Academy did not properly review their records to determine the correct ESSER expenditures, grant awards and full-time employees during the reporting period in accordance with the instructions provided by The State of Utah. Effect: Utah Military Academy is not in compliance with 84.425 Education Stabilization Funds Reporting requirements. Questioned Costs: None reported Context: In connection with the audit procedures performed, it was noted that the required annual performance report did not report program expenditures, grant awards and full-time time employees correctly. Repeat Finding from Prior Year: No Recommendation: Utah Military Academy should contact the State of Utah and report the correct program expenditures, grant awards and full-time employees. Views of Responsible Officials: Management agrees with this finding.