Audit 400085

Compliance with Reporting Under the Uniform Guidance Information on Federal Program: ESSER I and II – Elementary and Secondary School Emergency Relief Fund Listing No. 84.425D; ARP ESSER – American Rescue Plan – Elementary and Secondary School Emergency Relief Listing No. 84.425U; ARP ESSER – Homeless Children and Youth (HCY) Part II Listing No. 84.425W Criteria: According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the Federal Audit Clearinghouse (“FAC”) within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of Condition: The data collection form for the year ended June 30, 2023 remains outstanding and therefore has not been submitted timely. Statement of Cause: Due to the Charter School undergoing dissolution and desk audit reviews of federal programs from New York State, the issuance of the audited financial statements was delayed. The results of the financial audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection form could not be completed and submitted until the completion of the financial audits. Statement of Effect: The Charter School was not in compliance with federal guidelines. Questioned Cost: None. Recommendation: The Charter School should follow the federal guidelines by submitting the data collection form to the FAC in a timely manner, if possible. Management’s response: See Corrective Action Plan.