Audit 3437

2021-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Special Education Cluster AL number: 84.027 and 84.173 Award year and number: 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid 19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The Cooperative should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: Covid 19 delays coupled with staffing shortages and turnover on the part of the audit firm resulted in the late submission of the audit. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.

2021-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Special Education Cluster AL number: 84.027 and 84.173 Award year and number: 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid 19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The Cooperative should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: Covid 19 delays coupled with staffing shortages and turnover on the part of the audit firm resulted in the late submission of the audit. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.

2021-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Special Education Cluster AL number: 84.027 and 84.173 Award year and number: 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid 19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The Cooperative should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: Covid 19 delays coupled with staffing shortages and turnover on the part of the audit firm resulted in the late submission of the audit. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.

2021-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Special Education Cluster AL number: 84.027 and 84.173 Award year and number: 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid 19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The Cooperative should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: Covid 19 delays coupled with staffing shortages and turnover on the part of the audit firm resulted in the late submission of the audit. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.