Finding Text
Federal Agency: Department of Education
Federal Program Name: Education Stabilization Fund (ESSER)
Assistance Listing Number: 84.425D/84.425U
Pass-Through Agency: State of Connecticut Department of Education
Pass-Through Number(s): 12060-SDE64370-29571 and 12060-SDE64370-29636
Compliance Requirement: Reporting
Criteria
Controls should be in place to ensure the accuracy of reporting submitted for federal awards
programs.
Condition
The reporting submitted to the Connecticut State Department of Education was not reviewed
by an individual independent of the preparation process. The report contained an error of
more than $13 million, which may have been identified during a review process.
Context
When the reporting error was brought to the attention of the Board of Education, the Board of
Education reached out to the Connecticut State Department of Education. The Connecticut
State Department of Education did not want the report re-opened for corrections since the data
was already sent to the U.S. Department of Education and published.
Cause
No controls in place regarding a second review of submitted grant reports.
Effect
Potential for misstatements to be made during grant reporting without the review process.
Recommendation
We recommend that a second individual, independent of the preparation process, review grant
reports to be submitted.
Views of Responsible Officials and Planned Corrective Actions
The Board of Education will implement a policy for an independent review of all grant reports
to be submitted.