Finding 9524 (2023-002)

Criteria or Specific Requirement The Education Stabilization Fund requires grantees to 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 or Governor for the SEA’s report. Reporting compliance requirements state that required reports for federal awards should be supported by applicable accounting or performance records. Condition The District completed the reports and submitted the data to the Wyoming Department of Education without maintaining the support of the accounting records that articulated to the reports submitted. The District believes the information supporting the reports was saved in shared file with the Wyoming Department of Education that has been eliminated and was not maintained by the District. Cause Education Stabilization Fund is a new grant. The District’s management and grant personnel prepared the reports, but after preparation and submission of the reports, supporting documentation was inadvertently not retained. Effect or Potential Effect Documentation to support data and other information included in the ESSER and GEER reports to Wyoming Department of Education was unable to be recreated. Questioned Costs None Context The District did not retain supporting documentation included in the annual ESSER and GEER report 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 Carbon County School District #1 established a district folder to retain information used to complete all state and federal reporting requirements.