Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliane with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from teh auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's Response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: For internal controls, expenditures should be adequately authorized by the Superintendent or other appropriate individual independent of the check preparation process, and this authorization should be documented. Condition: The District did not have adequate documentation of approval for all expenditures. We tested 40 disbursements made from the Education Stabilization Fund grant program and found 12 disbursements missing the necessary documentation. Questioned Costs: None. Context: Total expenditures of the program were $2,737,716 for the year ended June 30, 2023. The 12 disbursements without documentation of an approval totaled $408,652. Effect: Increases the risk that inappropriate expenditures could be applied to the grant program resulting in overcharging the grant for costs incurred. Our test was a statistical sample of 40 expenditures and 12 did not have supervisory approval. Cause: The District was not aware that the approval by an authorized individual, such as the Superintendent, needed to be documented on the invoices before payment was made. Recommendation: We recommend the District provide proper documentation of approval by the Superintendent or other appropriate individual independent of the check preparation process, for payment of invoices. Management's Response: The Superintendent will begin initialing each invoice to document his approval going forward.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliane with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from teh auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's Response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: For internal controls, expenditures should be adequately authorized by the Superintendent or other appropriate individual independent of the check preparation process, and this authorization should be documented. Condition: The District did not have adequate documentation of approval for all expenditures. We tested 40 disbursements made from the Education Stabilization Fund grant program and found 12 disbursements missing the necessary documentation. Questioned Costs: None. Context: Total expenditures of the program were $2,737,716 for the year ended June 30, 2023. The 12 disbursements without documentation of an approval totaled $408,652. Effect: Increases the risk that inappropriate expenditures could be applied to the grant program resulting in overcharging the grant for costs incurred. Our test was a statistical sample of 40 expenditures and 12 did not have supervisory approval. Cause: The District was not aware that the approval by an authorized individual, such as the Superintendent, needed to be documented on the invoices before payment was made. Recommendation: We recommend the District provide proper documentation of approval by the Superintendent or other appropriate individual independent of the check preparation process, for payment of invoices. Management's Response: The Superintendent will begin initialing each invoice to document his approval going forward.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliane with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from teh auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's Response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: For internal controls, expenditures should be adequately authorized by the Superintendent or other appropriate individual independent of the check preparation process, and this authorization should be documented. Condition: The District did not have adequate documentation of approval for all expenditures. We tested 40 disbursements made from the Education Stabilization Fund grant program and found 12 disbursements missing the necessary documentation. Questioned Costs: None. Context: Total expenditures of the program were $2,737,716 for the year ended June 30, 2023. The 12 disbursements without documentation of an approval totaled $408,652. Effect: Increases the risk that inappropriate expenditures could be applied to the grant program resulting in overcharging the grant for costs incurred. Our test was a statistical sample of 40 expenditures and 12 did not have supervisory approval. Cause: The District was not aware that the approval by an authorized individual, such as the Superintendent, needed to be documented on the invoices before payment was made. Recommendation: We recommend the District provide proper documentation of approval by the Superintendent or other appropriate individual independent of the check preparation process, for payment of invoices. Management's Response: The Superintendent will begin initialing each invoice to document his approval going forward.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliane with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from teh auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's Response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: For internal controls, expenditures should be adequately authorized by the Superintendent or other appropriate individual independent of the check preparation process, and this authorization should be documented. Condition: The District did not have adequate documentation of approval for all expenditures. We tested 40 disbursements made from the Education Stabilization Fund grant program and found 12 disbursements missing the necessary documentation. Questioned Costs: None. Context: Total expenditures of the program were $2,737,716 for the year ended June 30, 2023. The 12 disbursements without documentation of an approval totaled $408,652. Effect: Increases the risk that inappropriate expenditures could be applied to the grant program resulting in overcharging the grant for costs incurred. Our test was a statistical sample of 40 expenditures and 12 did not have supervisory approval. Cause: The District was not aware that the approval by an authorized individual, such as the Superintendent, needed to be documented on the invoices before payment was made. Recommendation: We recommend the District provide proper documentation of approval by the Superintendent or other appropriate individual independent of the check preparation process, for payment of invoices. Management's Response: The Superintendent will begin initialing each invoice to document his approval going forward.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliane with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from teh auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's Response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: For internal controls, expenditures should be adequately authorized by the Superintendent or other appropriate individual independent of the check preparation process, and this authorization should be documented. Condition: The District did not have adequate documentation of approval for all expenditures. We tested 40 disbursements made from the Education Stabilization Fund grant program and found 12 disbursements missing the necessary documentation. Questioned Costs: None. Context: Total expenditures of the program were $2,737,716 for the year ended June 30, 2023. The 12 disbursements without documentation of an approval totaled $408,652. Effect: Increases the risk that inappropriate expenditures could be applied to the grant program resulting in overcharging the grant for costs incurred. Our test was a statistical sample of 40 expenditures and 12 did not have supervisory approval. Cause: The District was not aware that the approval by an authorized individual, such as the Superintendent, needed to be documented on the invoices before payment was made. Recommendation: We recommend the District provide proper documentation of approval by the Superintendent or other appropriate individual independent of the check preparation process, for payment of invoices. Management's Response: The Superintendent will begin initialing each invoice to document his approval going forward.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliane with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from teh auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's Response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: For internal controls, expenditures should be adequately authorized by the Superintendent or other appropriate individual independent of the check preparation process, and this authorization should be documented. Condition: The District did not have adequate documentation of approval for all expenditures. We tested 40 disbursements made from the Education Stabilization Fund grant program and found 12 disbursements missing the necessary documentation. Questioned Costs: None. Context: Total expenditures of the program were $2,737,716 for the year ended June 30, 2023. The 12 disbursements without documentation of an approval totaled $408,652. Effect: Increases the risk that inappropriate expenditures could be applied to the grant program resulting in overcharging the grant for costs incurred. Our test was a statistical sample of 40 expenditures and 12 did not have supervisory approval. Cause: The District was not aware that the approval by an authorized individual, such as the Superintendent, needed to be documented on the invoices before payment was made. Recommendation: We recommend the District provide proper documentation of approval by the Superintendent or other appropriate individual independent of the check preparation process, for payment of invoices. Management's Response: The Superintendent will begin initialing each invoice to document his approval going forward.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliane with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from teh auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's Response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: For internal controls, expenditures should be adequately authorized by the Superintendent or other appropriate individual independent of the check preparation process, and this authorization should be documented. Condition: The District did not have adequate documentation of approval for all expenditures. We tested 40 disbursements made from the Education Stabilization Fund grant program and found 12 disbursements missing the necessary documentation. Questioned Costs: None. Context: Total expenditures of the program were $2,737,716 for the year ended June 30, 2023. The 12 disbursements without documentation of an approval totaled $408,652. Effect: Increases the risk that inappropriate expenditures could be applied to the grant program resulting in overcharging the grant for costs incurred. Our test was a statistical sample of 40 expenditures and 12 did not have supervisory approval. Cause: The District was not aware that the approval by an authorized individual, such as the Superintendent, needed to be documented on the invoices before payment was made. Recommendation: We recommend the District provide proper documentation of approval by the Superintendent or other appropriate individual independent of the check preparation process, for payment of invoices. Management's Response: The Superintendent will begin initialing each invoice to document his approval going forward.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliane with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from teh auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's Response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: For internal controls, expenditures should be adequately authorized by the Superintendent or other appropriate individual independent of the check preparation process, and this authorization should be documented. Condition: The District did not have adequate documentation of approval for all expenditures. We tested 40 disbursements made from the Education Stabilization Fund grant program and found 12 disbursements missing the necessary documentation. Questioned Costs: None. Context: Total expenditures of the program were $2,737,716 for the year ended June 30, 2023. The 12 disbursements without documentation of an approval totaled $408,652. Effect: Increases the risk that inappropriate expenditures could be applied to the grant program resulting in overcharging the grant for costs incurred. Our test was a statistical sample of 40 expenditures and 12 did not have supervisory approval. Cause: The District was not aware that the approval by an authorized individual, such as the Superintendent, needed to be documented on the invoices before payment was made. Recommendation: We recommend the District provide proper documentation of approval by the Superintendent or other appropriate individual independent of the check preparation process, for payment of invoices. Management's Response: The Superintendent will begin initialing each invoice to document his approval going forward.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliane with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from teh auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's Response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: For internal controls, expenditures should be adequately authorized by the Superintendent or other appropriate individual independent of the check preparation process, and this authorization should be documented. Condition: The District did not have adequate documentation of approval for all expenditures. We tested 40 disbursements made from the Education Stabilization Fund grant program and found 12 disbursements missing the necessary documentation. Questioned Costs: None. Context: Total expenditures of the program were $2,737,716 for the year ended June 30, 2023. The 12 disbursements without documentation of an approval totaled $408,652. Effect: Increases the risk that inappropriate expenditures could be applied to the grant program resulting in overcharging the grant for costs incurred. Our test was a statistical sample of 40 expenditures and 12 did not have supervisory approval. Cause: The District was not aware that the approval by an authorized individual, such as the Superintendent, needed to be documented on the invoices before payment was made. Recommendation: We recommend the District provide proper documentation of approval by the Superintendent or other appropriate individual independent of the check preparation process, for payment of invoices. Management's Response: The Superintendent will begin initialing each invoice to document his approval going forward.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliane with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from teh auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's Response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: For internal controls, expenditures should be adequately authorized by the Superintendent or other appropriate individual independent of the check preparation process, and this authorization should be documented. Condition: The District did not have adequate documentation of approval for all expenditures. We tested 40 disbursements made from the Education Stabilization Fund grant program and found 12 disbursements missing the necessary documentation. Questioned Costs: None. Context: Total expenditures of the program were $2,737,716 for the year ended June 30, 2023. The 12 disbursements without documentation of an approval totaled $408,652. Effect: Increases the risk that inappropriate expenditures could be applied to the grant program resulting in overcharging the grant for costs incurred. Our test was a statistical sample of 40 expenditures and 12 did not have supervisory approval. Cause: The District was not aware that the approval by an authorized individual, such as the Superintendent, needed to be documented on the invoices before payment was made. Recommendation: We recommend the District provide proper documentation of approval by the Superintendent or other appropriate individual independent of the check preparation process, for payment of invoices. Management's Response: The Superintendent will begin initialing each invoice to document his approval going forward.