FAC Explorer

Audit 39963

FY End
2022-06-30
Total Expended
$23.65M
Findings
18
Programs
17
Organization: Harrison County Board of Education (WV)
Year: 2022 Accepted: 2023-09-30
Auditor: Tetrick & Bartlett PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43025 2022-006 Significant Deficiency - P
43026 2022-006 Significant Deficiency - P
43027 2022-006 Significant Deficiency - P
43028 2022-006 Significant Deficiency - P
43029 2022-006 Significant Deficiency - P
43030 2022-006 Significant Deficiency - P
43031 2022-006 Significant Deficiency - P
43032 2022-006 Significant Deficiency - P
43033 2022-006 Significant Deficiency - P
619467 2022-006 Significant Deficiency - P
619468 2022-006 Significant Deficiency - P
619469 2022-006 Significant Deficiency - P
619470 2022-006 Significant Deficiency - P
619471 2022-006 Significant Deficiency - P
619472 2022-006 Significant Deficiency - P
619473 2022-006 Significant Deficiency - P
619474 2022-006 Significant Deficiency - P
619475 2022-006 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $3.44M - 0
84.027 Special Education_grants to States $2.18M - 0
10.553 School Breakfast Program $1.95M Yes 1
10.559 Summer Food Service Program for Children $1.48M Yes 1
84.287 Twenty-First Century Community Learning Centers $477,489 - 0
84.367 Improving Teacher Quality State Grants $457,272 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $422,894 - 0
84.358 Rural Education $298,690 - 0
12.U01 Jrotc $154,836 - 0
84.424 Student Support and Academic Enrichment Program $142,899 - 0
84.048 Career and Technical Education -- Basic Grants to States $107,753 - 0
84.173 Special Education_preschool Grants $103,155 - 0
10.582 Fresh Fruit and Vegetable Program $102,978 Yes 1
84.365 English Language Acquisition State Grants $26,220 - 0
10.555 National School Lunch Program $25,503 Yes 1
10.558 Child and Adult Care Food Program $13,763 - 0
84.425 Education Stabilization Fund $803 Yes 1

Contacts

Name Title Type
E6FYD33254P1 Whitni Kines Auditee
3043267344 Mary Fleece Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Harrison County Board of Education 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 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 Harrison County Board of Education, it is not intended to and does not present the financial position and changes in net position of the Harrison County Board of Education.
Title: Donated Food Commodities Value Accounting Policies: 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Donated food commodities represent surplus agricultural commodities received from the U.S. Department of Agriculture (AL #10.555), passed-through from the West Viginia Department of Agriculture. Commodities are valued based on amounts as established by the U.S. Department of Agriculture.For the year ended June 30, 2022, total expenditures were $299,966.
Title: Assistance Listing (Catalog of Federal Domestic Assistance (CFDA)) Accounting Policies: 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Assistance Listing (AL) has replaced the Catalog of Federal Domestic Assistance (CFDA) for identifying federal programs.
Title: Pass-through to Subrecipients Accounting Policies: 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. There were no awards passed-through to subrecipients.

Finding Details

Finding 2022-006
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
Finding 2022-006
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
Finding 2022-006
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
Finding 2022-006
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
Finding 2022-006
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
Finding 2022-006
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
Finding 2022-006
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
Finding 2022-006
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
Finding 2022-006
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
Finding 2022-006
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
Finding 2022-006
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
Finding 2022-006
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
Finding 2022-006
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
Finding 2022-006
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
Finding 2022-006
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
Finding 2022-006
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
Finding 2022-006
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
Finding 2022-006
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0