Skip to main content
Report File
Date Issued
Submitting OIG
Department of Education OIG
Other Participating OIGs
Department of Education OIG
Agencies Reviewed/Investigated
Department of Education
Components
Office of Elementary and Secondary Education
Report Number
A06T0001
Report Description

We found that Texas established and implemented systems of internal control that provided reasonable assurance that Restart program funds were allocated appropriately and that sufficiently ensured that LEAs and nonpublic schools used Restart program funds for allowable and intended purposes.However, we identified instances of noncompliance with applicable Federal requirements and guidance at one of the three LEAs and at the one ESC covered by our review. Specifically, Houston improperly charged $34,065 in unallowable personnel expenditures to the Restart program. We also found that the Region 4 ESC did not obtain or maintain control and ownership to materials at nonpublic schools that werefunded by the Restart program, totaling $84,243, as required by the Hurricane Education Recovery Act.

Report Type
Audit
Location

TX
United States

Number of Recommendations
4
Questioned Costs
$34,065
Funds for Better Use
$0
Additional Details
https://www2.ed.gov/about/offices/list/oig/auditreports/fy2020/a06t0001.pdf
External Entity
Texas Education Agency

Open Recommendations

This report has 5 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
2.1 Yes $34,065 $0

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Texas to require Houston to return to the Restart grant $34,065 in personnel expenditures that it charged for four teachers whose extra duty work was not for the purposes of the grant.

2.2 Yes $0 $0

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Texas to review a random, statistically valid sample of the remaining payroll expenditures for teachers whose extra duty pay Houston charged to the Restart grant, determine whether the personnel expenditures were allowable under the grant, and require Houston to return funds to the grant for unallowable costs

2.3 Yes $0 $0

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Texas to provide additional guidance to ESCs providing equitable services and assistance to nonpublic schools that specifies how to handle items purchased by nonpublic schools using Federal funds. The instructions should ensure that the appropriate public agency holds the title to materials and equipment.

2.4 Yes $0 $0

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Texas to verify transfer of the title for the materials and equipment purchased by the Region 4 ESC on behalf of nonpublic schools using Restart program funds or require the ESC to return funds to the grant for unallowable costs.

2.5 Yes $0 $0

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Texas to review the other ESCs that are providing equitable services and assistance to nonpublic schools to ensure that the ESCs have maintained control and ownership to materials and equipment purchased using Restart program funds.

Department of Education OIG

United States