Finding Text
Criteria or Specific Requirement
Education Stabilization Fund requires that grantees must submit an annual performance report (OMB No. 1810-0749 for ESSER; 1810-0748 for GEER; and 1810-0765 for EANS) with data on expenditures, planned expenditures, sub recipients, and uses of funds, including mandatory reservations. LEAs submit data to the SEA/Governor for the SEA’s/Governor report. Reporting compliance requirements state that required reports for federal awards should be supported by applicable accounting or performance records.
Condition
Internal controls over retention of documentation supporting data on ESSER and GEER reports submitted to Wyoming Department of Education were not followed.
Cause
Education Stabilization Fund is a new grant. The District’s management and grant personnel prepared the report in collaboration with several individuals to assure understanding of the information required and accuracy of the information. After preparation and submission of the reports, supporting documentation was inadvertently not retained.
Effect or Potential Effect
Documentation to support data and other information submitted in ESSER and GEER reports to Wyoming Department of Education had to be recreated.
Questioned Costs
None
Context
The District did not retain supporting documentation included in the annual ESSER and GEER reports submitted to Wyoming Department of Education.
Identification of a Repeat Finding
No
Recommendation
We recommend the District review its policies and procedures regarding submission of reports to granting agencies to assure the documentation supporting the data reported is retained.
Views of Responsible Officials
In the future, no matter how many different individuals are collecting data for reporting, all supporting documentation will be retained by Business Office personnel and kept in the audit file. See Corrective Action Plan