FAC Explorer

Audit 301559

FY End
2022-09-30
Total Expended
$4.27M
Findings
42
Programs
17
Organization: Tuscumbia City Board of Education (AL)
Year: 2022 Accepted: 2024-04-01
Auditor: Bmss LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
390845 2022-002 Significant Deficiency Yes P
390846 2022-002 Significant Deficiency Yes P
390847 2022-002 Significant Deficiency Yes P
390848 2022-002 Significant Deficiency Yes P
390849 2022-002 Significant Deficiency Yes P
390850 2022-002 Significant Deficiency Yes P
390851 2022-002 Significant Deficiency Yes P
390852 2022-002 Significant Deficiency Yes P
390853 2022-002 Significant Deficiency - P
390854 2022-002 Significant Deficiency Yes P
390855 2022-002 Significant Deficiency - P
390856 2022-002 Significant Deficiency Yes P
390857 2022-002 Significant Deficiency Yes P
390858 2022-002 Significant Deficiency Yes P
390859 2022-002 Significant Deficiency Yes P
390860 2022-002 Significant Deficiency Yes P
390861 2022-002 Significant Deficiency Yes P
390862 2022-002 Significant Deficiency Yes P
390863 2022-002 Significant Deficiency Yes P
390864 2022-002 Significant Deficiency Yes P
390865 2022-002 Significant Deficiency Yes P
967287 2022-002 Significant Deficiency Yes P
967288 2022-002 Significant Deficiency Yes P
967289 2022-002 Significant Deficiency Yes P
967290 2022-002 Significant Deficiency Yes P
967291 2022-002 Significant Deficiency Yes P
967292 2022-002 Significant Deficiency Yes P
967293 2022-002 Significant Deficiency Yes P
967294 2022-002 Significant Deficiency Yes P
967295 2022-002 Significant Deficiency - P
967296 2022-002 Significant Deficiency Yes P
967297 2022-002 Significant Deficiency - P
967298 2022-002 Significant Deficiency Yes P
967299 2022-002 Significant Deficiency Yes P
967300 2022-002 Significant Deficiency Yes P
967301 2022-002 Significant Deficiency Yes P
967302 2022-002 Significant Deficiency Yes P
967303 2022-002 Significant Deficiency Yes P
967304 2022-002 Significant Deficiency Yes P
967305 2022-002 Significant Deficiency Yes P
967306 2022-002 Significant Deficiency Yes P
967307 2022-002 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
84.424U Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund - Arpa $1.49M Yes 1
84.424D Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund - Crrsa $647,752 Yes 1
84.027 Special Education_grants to States $318,899 - 1
84.010 Title I Grants to Local Educational Agencies $296,256 - 1
10.553 School Breakfast Program $265,227 - 1
84.367 Improving Teacher Quality State Grants $76,314 - 1
84.027X Special Education Grants to States $67,310 - 1
84.424C Education Stabilization Fund - Governor's Emergency Education Relief Fund - Cares $43,869 - 1
10.555 National School Lunch Program $34,535 - 1
10.582 Fresh Fruit and Vegetable Program $27,196 - 1
84.424 Student Support and Academic Enrichment Program $22,848 - 1
84.048 Career and Technical Education -- Basic Grants to States $7,995 - 1
10.560 State Administrative Expenses for Child Nutrition $7,472 - 1
10.558 Child and Adult Care Food Program $4,684 - 1
84.173 Special Education_preschool Grants $2,715 - 1
10.649 Pandemic Ebt Administrative Costs $977 - 1
96.001 Social Security_disability Insurance $200 - 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, 2022. 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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 2022-002
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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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.