Oklahoma’s Administration of the Governor’s Emergency Education Relief Fund Grant

Submitting OIG:

Report Description:

The objectives of the audit were to determine whether the State of Oklahoma (Oklahoma) designed and implemented awarding processes that ensured that the Governor's Emergency Education Relief Fund (GEER grant) was used to support local educational agencies (LEA) and institutions of higher education (IHE) that were most significantly impacted by the coronavirus or LEAs, IHEs, or other education-related entities within the State that were deemed essential for carrying out emergency educational services; and monitoring processes to ensure that subgrantees used GEER grant funds in accordance with the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and other applicable Federal requirements. Oklahoma did not award all of its GEER grant funds in accordance with the CARES Act, Federal regulations, Department guidance, and GEER grant conditions.

Date Issued:

Monday, July 18, 2022

Agency Reviewed / Investigated:

Department of Education

Submitting OIG-Specific Report Number:

A20GA0011

Component, if applicable:

Office of Elementary and Secondary Education

Location(s):

Agency-Wide

Type of Report:

Audit

Special Projects:

Pandemic

Questioned Costs:

$652,720

Funds for Better Use:

Number of Recommendations:

Report updated under NDAA 5274:

View Document:

Attachment	Size
FY22A20GA0011020724v100SECURED.pdf	2.49 MB

Additional Details Link:

https://www2.ed.gov/about/offices/list/oig/auditreports/fy2022/a20ga0011.pdf

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation
3.1	Open	Yes
Develop and implement controls to ensure that Oklahoma’s State agencies that receive Federal funds have written cash management policies and procedures, including policies for the draw down and disbursement of grant funds in accordance with Federal requirements.
3.2	Open	Yes
Return to the Department any unexpended GEER grant funds applicable to our audit scope that are being held by GEER grant subrecipients.
3.3	Open	Yes
Develop and implement internal controls to ensure that fiscal agents for Federal grant programs obtain an understanding of the rules and regulations surrounding the grant programs they are tasked with overseeing.
3.4	Open	Yes
Require its fiscal agent or State program representative to work closely with the Department to ensure that other GEER grants are administered in compliance with cash management rules and with any actions the Department determines are needed, if warranted.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

3.1

Open

Yes

Develop and implement controls to ensure that Oklahoma’s State agencies that receive Federal funds have written cash management policies and procedures, including policies for the draw down and disbursement of grant funds in accordance with Federal requirements.

3.2

Open

Yes

Return to the Department any unexpended GEER grant funds applicable to our audit scope that are being held by GEER grant subrecipients.