FAC Explorer

Audit 294382

FY End
2021-09-30
Total Expended
$2.24M
Findings
44
Programs
16
Organization: Tuscumbia City Board of Education (AL)
Year: 2021 Accepted: 2024-03-11
Auditor: Bmss LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
374692 2021-001 Significant Deficiency - P
374693 2021-001 Significant Deficiency - P
374694 2021-001 Significant Deficiency - P
374695 2021-001 Significant Deficiency - P
374696 2021-001 Significant Deficiency - P
374697 2021-001 Significant Deficiency - P
374698 2021-001 Significant Deficiency - P
374699 2021-001 Significant Deficiency - P
374700 2021-001 Significant Deficiency - P
374701 2021-001 Significant Deficiency - P
374702 2021-001 Significant Deficiency - P
374703 2021-001 Significant Deficiency - P
374704 2021-001 Significant Deficiency - P
374705 2021-001 Significant Deficiency - P
374706 2021-001 Significant Deficiency - P
374707 2021-001 Significant Deficiency - P
374708 2021-001 Significant Deficiency - P
374709 2021-001 Significant Deficiency - P
374710 2021-001 Significant Deficiency - P
374711 2021-001 Significant Deficiency - P
374712 2021-001 Significant Deficiency - P
374713 2021-001 Significant Deficiency - P
951134 2021-001 Significant Deficiency - P
951135 2021-001 Significant Deficiency - P
951136 2021-001 Significant Deficiency - P
951137 2021-001 Significant Deficiency - P
951138 2021-001 Significant Deficiency - P
951139 2021-001 Significant Deficiency - P
951140 2021-001 Significant Deficiency - P
951141 2021-001 Significant Deficiency - P
951142 2021-001 Significant Deficiency - P
951143 2021-001 Significant Deficiency - P
951144 2021-001 Significant Deficiency - P
951145 2021-001 Significant Deficiency - P
951146 2021-001 Significant Deficiency - P
951147 2021-001 Significant Deficiency - P
951148 2021-001 Significant Deficiency - P
951149 2021-001 Significant Deficiency - P
951150 2021-001 Significant Deficiency - P
951151 2021-001 Significant Deficiency - P
951152 2021-001 Significant Deficiency - P
951153 2021-001 Significant Deficiency - P
951154 2021-001 Significant Deficiency - P
951155 2021-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $326,883 - 1
84.027 Special Education_grants to States $317,152 - 1
10.553 School Breakfast Program $226,891 Yes 1
21.019 Coronavirus Relief Fund $210,022 Yes 1
84.425D Elementary and Secondary School Emergency Relief Fund - Crrsa $171,983 - 1
84.425C Governor's Emergency Education Relief Fund - Cares Act $50,402 - 1
84.367 Improving Teacher Quality State Grants $45,545 - 1
10.555 National School Lunch Program $31,508 Yes 1
84.424 Student Support and Academic Enrichment Program $26,243 - 1
10.582 Fresh Fruit and Vegetable Program $21,648 - 1
84.173 Special Education_preschool Grants $14,232 - 1
10.558 Child and Adult Care Food Program $12,709 - 1
84.425U Elementary and Secondary School Emergency Relief Fund - Arpa $9,240 - 1
10.560 State Administrative Expenses for Child Nutrition $4,454 - 1
84.048 Career and Technical Education -- Basic Grants to States $4,000 - 1
96.001 Social Security_disability Insurance $180 - 1

Contacts

Name Title Type
HY9SGYNJ6MV8 Sarah Miles Auditee
2563892900 Jamey Carroll Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the 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. De Minimis Rate Used: N Rate Explanation: The City of Tuscumbia Board of Education has not elected to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of City of Tuscumbia Board of Education under programs of the federal government for the year ended September 30, 2021. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFD) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of City of Tuscumbia Board of Education, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of City of Tuscumbia Board of Education.

Finding Details

Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.
Finding 2021-001
The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.