Audit 314818

Compliance Requirement: Data Collection Form and Single Audit Reporting Package Prior Year Finding Number: N/A Program: Pass Through - ALN 84.425 U.S. Department of Education – COVID -19 - Education Stabilization Fund Direct - ALN 84.423A U.S. Department of Education - Supporting Effective Educator Development Program Criteria – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – NBPTS did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause – NBPTS did not have administrative and internal control oversight in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – NBPTS was not in compliance with the reporting requirements and could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs – None. Context –This is a condition identified per review of NBPTS’s compliance with specified requirements. Recommendation – We recommend that NBPTS enhance its procedures and internal controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – NBPTS concurs with the auditor’s findings and recommendations. Refer to NBPTS’s corrective action plan for further details.

Compliance Requirement: Data Collection Form and Single Audit Reporting Package Prior Year Finding Number: N/A Program: Pass Through - ALN 84.425 U.S. Department of Education – COVID -19 - Education Stabilization Fund Direct - ALN 84.423A U.S. Department of Education - Supporting Effective Educator Development Program Criteria – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – NBPTS did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause – NBPTS did not have administrative and internal control oversight in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – NBPTS was not in compliance with the reporting requirements and could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs – None. Context –This is a condition identified per review of NBPTS’s compliance with specified requirements. Recommendation – We recommend that NBPTS enhance its procedures and internal controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – NBPTS concurs with the auditor’s findings and recommendations. Refer to NBPTS’s corrective action plan for further details.

Compliance Requirement: Data Collection Form and Single Audit Reporting Package Prior Year Finding Number: N/A Program: Pass Through - ALN 84.425 U.S. Department of Education – COVID -19 - Education Stabilization Fund Direct - ALN 84.423A U.S. Department of Education - Supporting Effective Educator Development Program Criteria – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – NBPTS did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause – NBPTS did not have administrative and internal control oversight in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – NBPTS was not in compliance with the reporting requirements and could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs – None. Context –This is a condition identified per review of NBPTS’s compliance with specified requirements. Recommendation – We recommend that NBPTS enhance its procedures and internal controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – NBPTS concurs with the auditor’s findings and recommendations. Refer to NBPTS’s corrective action plan for further details.

Compliance Requirement: Data Collection Form and Single Audit Reporting Package Prior Year Finding Number: N/A Program: Pass Through - ALN 84.425 U.S. Department of Education – COVID -19 - Education Stabilization Fund Direct - ALN 84.423A U.S. Department of Education - Supporting Effective Educator Development Program Criteria – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – NBPTS did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause – NBPTS did not have administrative and internal control oversight in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – NBPTS was not in compliance with the reporting requirements and could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs – None. Context –This is a condition identified per review of NBPTS’s compliance with specified requirements. Recommendation – We recommend that NBPTS enhance its procedures and internal controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – NBPTS concurs with the auditor’s findings and recommendations. Refer to NBPTS’s corrective action plan for further details.

Compliance Requirement: Data Collection Form and Single Audit Reporting Package Prior Year Finding Number: N/A Program: Pass Through - ALN 84.425 U.S. Department of Education – COVID -19 - Education Stabilization Fund Direct - ALN 84.423A U.S. Department of Education - Supporting Effective Educator Development Program Criteria – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – NBPTS did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause – NBPTS did not have administrative and internal control oversight in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – NBPTS was not in compliance with the reporting requirements and could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs – None. Context –This is a condition identified per review of NBPTS’s compliance with specified requirements. Recommendation – We recommend that NBPTS enhance its procedures and internal controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – NBPTS concurs with the auditor’s findings and recommendations. Refer to NBPTS’s corrective action plan for further details.

Compliance Requirement: Data Collection Form and Single Audit Reporting Package Prior Year Finding Number: N/A Program: Pass Through - ALN 84.425 U.S. Department of Education – COVID -19 - Education Stabilization Fund Direct - ALN 84.423A U.S. Department of Education - Supporting Effective Educator Development Program Criteria – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – NBPTS did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause – NBPTS did not have administrative and internal control oversight in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – NBPTS was not in compliance with the reporting requirements and could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs – None. Context –This is a condition identified per review of NBPTS’s compliance with specified requirements. Recommendation – We recommend that NBPTS enhance its procedures and internal controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – NBPTS concurs with the auditor’s findings and recommendations. Refer to NBPTS’s corrective action plan for further details.