Audit 21391

FY End
2022-06-30
Total Expended
$967,089
Findings
10
Programs
13
Year: 2022 Accepted: 2023-05-14
Auditor: Drs CPA PLLC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
16096 2022-001 Significant Deficiency - L
16097 2022-001 Significant Deficiency - L
16098 2022-001 Significant Deficiency - L
16099 2022-001 Significant Deficiency - L
16100 2022-001 Significant Deficiency - L
592538 2022-001 Significant Deficiency - L
592539 2022-001 Significant Deficiency - L
592540 2022-001 Significant Deficiency - L
592541 2022-001 Significant Deficiency - L
592542 2022-001 Significant Deficiency - L

Programs

Contacts

Name Title Type
SFT7AZ7PHHZ8 Jamie Rivas Auditee
9286852222 Dallas Siler Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the Aguila Elementary School District No. 63's (the District) federal grant activity under federal programs for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Because the Schedule presents only a selected portion of the operations of the School, it is not intended to and does not present the financial position or changes in fund balance or net position of the District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Condition The District did not submit the single audit reporting package and related data collection form by the required deadline. Criteria The Uniform Guidance section 500.512 states: "...The audit must be completed and the data collection form....and reporting package....must be submitted within the earlier of 30 calendar days after receipt of the auditor?s reports, or nine months after the end of the audit period." Cause This was the first single audit the District has had to complete and the requirements were not known until later in the year, therefore, securing an auditor to complete the audit by the deadline was difficult. Effect The District is not in compliance with the requirements of the Uniform Guidance. Recommendation We recommend that the District monitor federal grant expenditures and if it is expected that expenditures will exceed $750,000, the District procure audit services promptly.
Condition The District did not submit the single audit reporting package and related data collection form by the required deadline. Criteria The Uniform Guidance section 500.512 states: "...The audit must be completed and the data collection form....and reporting package....must be submitted within the earlier of 30 calendar days after receipt of the auditor?s reports, or nine months after the end of the audit period." Cause This was the first single audit the District has had to complete and the requirements were not known until later in the year, therefore, securing an auditor to complete the audit by the deadline was difficult. Effect The District is not in compliance with the requirements of the Uniform Guidance. Recommendation We recommend that the District monitor federal grant expenditures and if it is expected that expenditures will exceed $750,000, the District procure audit services promptly.
Condition The District did not submit the single audit reporting package and related data collection form by the required deadline. Criteria The Uniform Guidance section 500.512 states: "...The audit must be completed and the data collection form....and reporting package....must be submitted within the earlier of 30 calendar days after receipt of the auditor?s reports, or nine months after the end of the audit period." Cause This was the first single audit the District has had to complete and the requirements were not known until later in the year, therefore, securing an auditor to complete the audit by the deadline was difficult. Effect The District is not in compliance with the requirements of the Uniform Guidance. Recommendation We recommend that the District monitor federal grant expenditures and if it is expected that expenditures will exceed $750,000, the District procure audit services promptly.
Condition The District did not submit the single audit reporting package and related data collection form by the required deadline. Criteria The Uniform Guidance section 500.512 states: "...The audit must be completed and the data collection form....and reporting package....must be submitted within the earlier of 30 calendar days after receipt of the auditor?s reports, or nine months after the end of the audit period." Cause This was the first single audit the District has had to complete and the requirements were not known until later in the year, therefore, securing an auditor to complete the audit by the deadline was difficult. Effect The District is not in compliance with the requirements of the Uniform Guidance. Recommendation We recommend that the District monitor federal grant expenditures and if it is expected that expenditures will exceed $750,000, the District procure audit services promptly.
Condition The District did not submit the single audit reporting package and related data collection form by the required deadline. Criteria The Uniform Guidance section 500.512 states: "...The audit must be completed and the data collection form....and reporting package....must be submitted within the earlier of 30 calendar days after receipt of the auditor?s reports, or nine months after the end of the audit period." Cause This was the first single audit the District has had to complete and the requirements were not known until later in the year, therefore, securing an auditor to complete the audit by the deadline was difficult. Effect The District is not in compliance with the requirements of the Uniform Guidance. Recommendation We recommend that the District monitor federal grant expenditures and if it is expected that expenditures will exceed $750,000, the District procure audit services promptly.
Condition The District did not submit the single audit reporting package and related data collection form by the required deadline. Criteria The Uniform Guidance section 500.512 states: "...The audit must be completed and the data collection form....and reporting package....must be submitted within the earlier of 30 calendar days after receipt of the auditor?s reports, or nine months after the end of the audit period." Cause This was the first single audit the District has had to complete and the requirements were not known until later in the year, therefore, securing an auditor to complete the audit by the deadline was difficult. Effect The District is not in compliance with the requirements of the Uniform Guidance. Recommendation We recommend that the District monitor federal grant expenditures and if it is expected that expenditures will exceed $750,000, the District procure audit services promptly.
Condition The District did not submit the single audit reporting package and related data collection form by the required deadline. Criteria The Uniform Guidance section 500.512 states: "...The audit must be completed and the data collection form....and reporting package....must be submitted within the earlier of 30 calendar days after receipt of the auditor?s reports, or nine months after the end of the audit period." Cause This was the first single audit the District has had to complete and the requirements were not known until later in the year, therefore, securing an auditor to complete the audit by the deadline was difficult. Effect The District is not in compliance with the requirements of the Uniform Guidance. Recommendation We recommend that the District monitor federal grant expenditures and if it is expected that expenditures will exceed $750,000, the District procure audit services promptly.
Condition The District did not submit the single audit reporting package and related data collection form by the required deadline. Criteria The Uniform Guidance section 500.512 states: "...The audit must be completed and the data collection form....and reporting package....must be submitted within the earlier of 30 calendar days after receipt of the auditor?s reports, or nine months after the end of the audit period." Cause This was the first single audit the District has had to complete and the requirements were not known until later in the year, therefore, securing an auditor to complete the audit by the deadline was difficult. Effect The District is not in compliance with the requirements of the Uniform Guidance. Recommendation We recommend that the District monitor federal grant expenditures and if it is expected that expenditures will exceed $750,000, the District procure audit services promptly.
Condition The District did not submit the single audit reporting package and related data collection form by the required deadline. Criteria The Uniform Guidance section 500.512 states: "...The audit must be completed and the data collection form....and reporting package....must be submitted within the earlier of 30 calendar days after receipt of the auditor?s reports, or nine months after the end of the audit period." Cause This was the first single audit the District has had to complete and the requirements were not known until later in the year, therefore, securing an auditor to complete the audit by the deadline was difficult. Effect The District is not in compliance with the requirements of the Uniform Guidance. Recommendation We recommend that the District monitor federal grant expenditures and if it is expected that expenditures will exceed $750,000, the District procure audit services promptly.
Condition The District did not submit the single audit reporting package and related data collection form by the required deadline. Criteria The Uniform Guidance section 500.512 states: "...The audit must be completed and the data collection form....and reporting package....must be submitted within the earlier of 30 calendar days after receipt of the auditor?s reports, or nine months after the end of the audit period." Cause This was the first single audit the District has had to complete and the requirements were not known until later in the year, therefore, securing an auditor to complete the audit by the deadline was difficult. Effect The District is not in compliance with the requirements of the Uniform Guidance. Recommendation We recommend that the District monitor federal grant expenditures and if it is expected that expenditures will exceed $750,000, the District procure audit services promptly.