FAC Explorer

Audit 354748

FY End
2022-06-30
Total Expended
$6.01M
Findings
34
Programs
16
Organization: Cobre Consolidated School District (NM)
Year: 2022 Accepted: 2025-04-28
Auditor: Jaramillo Accounting Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
556017 2022-011 - - P
556018 2022-011 - - P
556019 2022-011 - - P
556020 2022-011 - - P
556021 2022-011 - - P
556022 2022-011 - - P
556023 2022-011 - - P
556024 2022-011 - - P
556025 2022-011 - - P
556026 2022-011 - - P
556027 2022-011 - - P
556028 2022-011 - - P
556029 2022-011 - - P
556030 2022-011 - - P
556031 2022-011 - - P
556032 2022-011 - - P
556033 2022-011 - - P
1132459 2022-011 - - P
1132460 2022-011 - - P
1132461 2022-011 - - P
1132462 2022-011 - - P
1132463 2022-011 - - P
1132464 2022-011 - - P
1132465 2022-011 - - P
1132466 2022-011 - - P
1132467 2022-011 - - P
1132468 2022-011 - - P
1132469 2022-011 - - P
1132470 2022-011 - - P
1132471 2022-011 - - P
1132472 2022-011 - - P
1132473 2022-011 - - P
1132474 2022-011 - - P
1132475 2022-011 - - P

Programs

ALN Program Spent Major Findings
84.371 Comprehensive Literacy Development $1.70M Yes 1
84.425D Elementary and Secondary School Emergency Relief $1.40M Yes 1
84.027 Special Education Grants to States $508,170 - 1
84.010 Title I Grants to Local Educational Agencies $403,685 - 1
10.553 School Breakfast Program $362,176 Yes 1
84.425U Arp Elementary and Secondary School Emergency Relief $354,407 Yes 1
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $173,481 - 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $107,916 - 1
84.425A Education Stabilization Fund $107,774 Yes 1
10.665 Schools and Roads - Grants to States $100,730 - 1
10.555 National School Lunch Program $58,561 Yes 1
84.424 Student Support and Academic Enrichment Program $44,427 - 1
84.173 Special Education Preschool Grants $37,282 - 1
10.559 Summer Food Service Program for Children $20,601 Yes 1
84.425W Arp Homeless Children and Youth $468 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $246 - 1

Contacts

Name Title Type
N276L1YAZL51 Frank Ryan Auditee
5755374010 Scott Eliason Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of Cobre Consolidated School District No. 2 (the District) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 the District, it is not intended to and does not present the financial position, changes in financial position, or cash flows of the District. 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. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Finding 2022-011
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.