Finding 6947 (2023-001)

U.S. Department of Education, Utah State Office of Education, Federal Financial Assistance Listing 84.425U, S425U210032 Reporting Significant Deficiency in Internal Control over Compliance and Compliance Criteria: Utah Connections Academy should have policies and procedures in place to ensure that the required annual performance reporting package submitted to the Utah State Board of Education (USBE) is accurately prepared before submission to the State. Condition: In connection with the audit procedures performed, it was noted that Utah Connections Academy reported incorrect amounts of ESSER II and ESSER III expenditures. Cause: Utah Connections Academy reported the School’s accrual based expenditures for the reporting period; however the annual performance reporting package instructions indicated respondents should report expenditures reimbursed by the USBE during the reporting period. Effect: Utah Connections Academy did not submit an accurate reporting package to the USBE. Questioned Costs: None reported Context: In connection with the audit procedures performed, it was noted that the required annual performance reporting package did not report program expenditures correctly. Repeat Finding from Prior Year: No Recommendation: Utah Connections Academy should contact the State of Utah and report the correct program expenditures. Views of Responsible Officials: Utah Connections Academy has contacted the USBE to correct the reported ESSER II and ESSER III program expenditures for the impacted reporting period. The USBE indicated that the ESSER II and ESSER III program expenditures for the period had been previously corrected prior to the USBE’s annual performance reporting submission to the U.S. Department of Education. Moving forward, management will implement a second-level review of the annual performance reporting package submissions to USBE.