Finding Text
Assistance Listing Number, Federal Agency, and Program Name 84.425D, Department of Education, Education Stabilization Program, ESSER II Section 23b Credit Recovery, ESSER II Section 23b Before/After School
Federal Award Identification Number and Year 213742, 213752
Pass through Entity Michigan Department of Education
Finding Type Material weakness
Repeat Finding No
Criteria Final expenditure reports for the grants noted above were due on November 29, 2022 in accordance with the grant award from the Michigan Department of Education.
Condition Final expenditure reports due on November 29, 2022 for the grants noted above were submitted on September 11, 2023.
Questioned Costs None
Identification of How Questioned Costs Were Computed N/A
Context The School District was required to submit final expenditure reports for the grants noted above on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. The School District did not submit the final expenditure reports until September 11, 2023. The School District's internal controls surrounding required reporting to the Michigan Department of Education failed to identify reports required under the grant terms and ensure those required reports were filed timely in accordance with the due date.
Cause and Effect Due to the lack of internal controls surrounding report requirements, the final expenditure reports that were due on November 29, 2022 were not submitted until September 11, 2023.
Recommendation The School District should implement procedures to ensure that reporting requirements and due dates for each federal grant are tracked internally and separate individuals are preparing and reviewing reports for accuracy and timeliness.
Views of Responsible Officials and Corrective Action Plan The finding has been corrected. Upon discovery of the oversight, the final expenditure reports were reopened and completed on September 11, 2023. Further, the School District acknowledges the lack of timeliness of submitting the final expenditure reports and has implemented procedures to ensure all reporting surrounding final expenditures is completed and submitted to granting authority in accordance with terms of the agreement going forward.