FAC Explorer

Audit 309600

FY End
2023-06-30
Total Expended
$884,129
Findings
26
Programs
9
Organization: North Border School District #100 (ND)
Year: 2023 Accepted: 2024-06-24
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
401635 2023-004 Significant Deficiency - L
401636 2023-004 Significant Deficiency - L
401637 2023-004 Significant Deficiency - L
401638 2023-004 Significant Deficiency - L
401639 2023-004 Significant Deficiency - L
401640 2023-004 Significant Deficiency - L
401641 2023-004 Significant Deficiency - L
401642 2023-004 Significant Deficiency - L
401643 2023-004 Significant Deficiency - L
401644 2023-004 Significant Deficiency - L
401645 2023-004 Significant Deficiency - L
401646 2023-004 Significant Deficiency - L
401647 2023-004 Significant Deficiency - L
978077 2023-004 Significant Deficiency - L
978078 2023-004 Significant Deficiency - L
978079 2023-004 Significant Deficiency - L
978080 2023-004 Significant Deficiency - L
978081 2023-004 Significant Deficiency - L
978082 2023-004 Significant Deficiency - L
978083 2023-004 Significant Deficiency - L
978084 2023-004 Significant Deficiency - L
978085 2023-004 Significant Deficiency - L
978086 2023-004 Significant Deficiency - L
978087 2023-004 Significant Deficiency - L
978088 2023-004 Significant Deficiency - L
978089 2023-004 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $88,809 - 1
84.425 Education Stabilization Fund $75,000 Yes 1
84.367 Improving Teacher Quality State Grants $37,909 - 1
10.555 National School Lunch Program $17,000 - 1
84.424 Student Support and Academic Enrichment Program $14,021 - 1
10.582 Fresh Fruit and Vegetable Program $9,185 - 1
10.553 School Breakfast Program $8,620 - 1
84.048 Career and Technical Education -- Basic Grants to States $2,931 - 1
10.560 State Administrative Expenses for Child Nutrition $2,539 - 1

Contacts

Name Title Type
CZ9JJ2G9MPC7 Kendra Trupe Auditee
7015493751 Matt Laughlin Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the accompanying schedule of expenditures of federal awards (the Schedule) are reported under generally accepted accounting principles (U.S. GAAP). Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule includes the federal award activity of North Border Public School District No. 100 under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of North Border Public School District No. 100, it is not intended to be and does not present the financial position or changes in net position of North Border Public School District No. 100.
Title: COMMODITY DISTRIBUTION Accounting Policies: Expenditures reported on the accompanying schedule of expenditures of federal awards (the Schedule) are reported under generally accepted accounting principles (U.S. GAAP). Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Nonmonetary assistance is reported in the schedule at fair market value of the commodities received and disbursed.
Title: PASS-THROUGH ENTITIES Accounting Policies: Expenditures reported on the accompanying schedule of expenditures of federal awards (the Schedule) are reported under generally accepted accounting principles (U.S. GAAP). Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. All pass-through entities listed above use the same AL numbers as the federal grantors to identify these grants and have not assigned any additional identifying numbers.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the accompanying schedule of expenditures of federal awards (the Schedule) are reported under generally accepted accounting principles (U.S. GAAP). Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. During the year ending June 30, 2023, the District did not pass any federal money to subrecipients.

Finding Details

Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.
Finding 2023-004
Federal Program All Programs Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of the 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Question Costs None. Context The District’s June 30, 2023, reporting package was not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Cause Management oversight. Effect The District is not in compliance with Uniform Guidance reporting requirements. Repeat Finding This is not a repeat finding; however, the prior year data collection form and audit reporting package were not submitted within nine months after the end of the audit period. Recommendation The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. View of Responsible Officials The District’s audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package.