Finding Text
Finding 2023 - 002 Reporting - Native Hawaiian Education – Assistance Listing 84.362A
Criteria: 2 CFR Section 200.328 Financial reporting and Section 200.329 Monitoring and reporting program performance requires the School to provide certain reports during the grant period to the Department of Education.
Condition: The School was unable to provide documentation to support that it complied with the reporting requirements of the Native Hawaiian Education Grant.
Context and Cause of Condition: Due to turnover at the School, the School was unable to access the Native Hawaiian Education Grant portal or unable to find documentation for submitting the required reports.
Questioned Costs: None
Potential Effect: Without proper documentation to support if reporting was completed in accordance with requirements, the School could be found to be out of compliance with terms and conditions of the grant. Failing to comply with grant conditions could impact current and future funding. Management failed to meet or to properly maintain evidence of meeting the reporting requirements of the grant.
Recommendation: We recommend management establish procedures and controls to properly maintain documentation to support that all compliance requirements under all grants have been met and to include required reporting ensuring that all reports are filed and maintained.
Views of Responsible Officials: The School concurs with the finding and recommendation. See Corrective Action Plan.