Audit 357528

FY End
2024-06-30
Total Expended
$5.08M
Findings
32
Programs
9
Organization: Pojoaque Valley School District (NM)
Year: 2024 Accepted: 2025-05-29
Auditor: Cordova CPAS LLC

Organization Exclusion Status:

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Contacts

Name Title Type
P5KAVKKRHMB5 Vickie Garcia Auditee
5054552282 Bobby Cordova Auditor
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Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of the Pojoaque Valley School District and is presented on the modified accrual basis of accounting, which is the same basis as was used to prepare the fund financial statements. The information in this Schedule is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the allowed 10% indirect cost rate.

Finding Details

2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025
2024‐003 Single Audit Report Submission (Other Matter) Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: The District’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period. Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The District is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The District experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the District should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year. Responsible Parties: The Chief Financial Officer. Timeline: June 30, 2025