The purpose of this flash report is to share with the Department observations made by the OIG concerning grantees and subgrantees inconsistently reporting audit data on Department subprograms, or unique components of a program, to the Federal Audit Clearinghouse, the designated repository of single audit data.
Grantees and subgrantees were not consistently reporting expenditures of Educational Stabilization Fund subprogram awards in the Federal Audit Clearinghouse. Specifically, when entering Federal award information into the Data Collection Form, grantees and subgrantees either (1) did not identify which Educational Stabilization Fund subprogram their expenditures were awarded under or (2) used widespread variations of subprogram identifying information to identify which subprogram their expenditures were awarded under.
We made one suggestion: that the Department develop and issue guidance directly to grantees that further encourages them to identify subprogram awards in the Schedule of Expenditures of Federal Awards and that addresses how and in which fields subprograms should be identified on the Data Collection Form by grantees and their subgrantees. The guidance should promote consistency in reporting by grantees and subgrantees, and not conflict with guidance issued by OMB on separately identifying coronavirus expenditures.
Implementing Pandemic Relief Laws
Data Quality and Reporting