Finding 8832 (2023-001)

U.S. Department of Education, Utah State Office of Education, Federal Financial Assistance Listing 84.425C, 84.425D and 84.425U, S425C210031, S425D210032, S425U210032 Reporting Material Weakness in Internal Control over Compliance and Compliance Criteria: Wallace Stegner 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 Wallace Stegner Academy reported incorrect amounts of ESSER III awards, all ESSER salaries and benefits expenditures and all ESSER full-time employees. Cause: Wallace Stegner Academy did not properly review their records to determine the correct amount ESSER III awards, all ESSER salaries and benefits expenditures and all ESSER full-time employees were reported correctly. Effect: Wallace Stegner 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 correctly. Repeat Finding from Prior Year: No Recommendation: Wallace Stegner Academy should contact the State of Utah and report the correct program awards, expenditures and full-time employees. Views of Responsible Officials: Management agrees with this finding.