Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Education Stabilization Fund, Title I Grants to Local Educational Agencies CFDA number: 10.555, 10.553, 10.582, 84.041, 84.425D Award number: 03-0030, 36-MT-20XX-0717, 36-MT-20XX-0719, 003 0030 93 2021, 003 0030 92 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The District is working with the auditors to ensure that future financial statement audits are submitted on time.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Education Stabilization Fund, Title I Grants to Local Educational Agencies CFDA number: 10.555, 10.553, 10.582, 84.041, 84.425D Award number: 03-0030, 36-MT-20XX-0717, 36-MT-20XX-0719, 003 0030 93 2021, 003 0030 92 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The District is working with the auditors to ensure that future financial statement audits are submitted on time.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Education Stabilization Fund, Title I Grants to Local Educational Agencies CFDA number: 10.555, 10.553, 10.582, 84.041, 84.425D Award number: 03-0030, 36-MT-20XX-0717, 36-MT-20XX-0719, 003 0030 93 2021, 003 0030 92 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The District is working with the auditors to ensure that future financial statement audits are submitted on time.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Education Stabilization Fund, Title I Grants to Local Educational Agencies CFDA number: 10.555, 10.553, 10.582, 84.041, 84.425D Award number: 03-0030, 36-MT-20XX-0717, 36-MT-20XX-0719, 003 0030 93 2021, 003 0030 92 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The District is working with the auditors to ensure that future financial statement audits are submitted on time.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Education Stabilization Fund, Title I Grants to Local Educational Agencies CFDA number: 10.555, 10.553, 10.582, 84.041, 84.425D Award number: 03-0030, 36-MT-20XX-0717, 36-MT-20XX-0719, 003 0030 93 2021, 003 0030 92 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The District is working with the auditors to ensure that future financial statement audits are submitted on time.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Education Stabilization Fund, Title I Grants to Local Educational Agencies CFDA number: 10.555, 10.553, 10.582, 84.041, 84.425D Award number: 03-0030, 36-MT-20XX-0717, 36-MT-20XX-0719, 003 0030 93 2021, 003 0030 92 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The District is working with the auditors to ensure that future financial statement audits are submitted on time.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Education Stabilization Fund, Title I Grants to Local Educational Agencies CFDA number: 10.555, 10.553, 10.582, 84.041, 84.425D Award number: 03-0030, 36-MT-20XX-0717, 36-MT-20XX-0719, 003 0030 93 2021, 003 0030 92 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The District is working with the auditors to ensure that future financial statement audits are submitted on time.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Education Stabilization Fund, Title I Grants to Local Educational Agencies CFDA number: 10.555, 10.553, 10.582, 84.041, 84.425D Award number: 03-0030, 36-MT-20XX-0717, 36-MT-20XX-0719, 003 0030 93 2021, 003 0030 92 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The District is working with the auditors to ensure that future financial statement audits are submitted on time.
Finding 2023-004 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) / ARPA Non Profit Recovery Fund (NPRF) Assistance Listing Number: 21.027 (CSLFRF / NPRF) Award Number: None (CSLFRF), 27189 (NPRF) Award Year: 2023 Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria: Uniform Guidance requires that the reporting package must be submitted within the earlier of nine months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR Section 200, subpart F, section 200.512. Condition and Context: The City did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report or nine months after the audit period. Cause: Lack of internal control over Uniform Guidance reporting requirements. Effect: The City was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: Yes, this is a repeat of Finding 2022-002. Since it is a repeat finding we believe this to be a systemic issue. Recommendation: We recommend that the City comply with Uniform Guidance reporting requirements. Management’s Response: Management concurs with this finding. See corrective action plan.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed and the data collection form described in paragraph (b) of this Section and reporting package described in paragraph (c) of this Section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed and the data collection form described in paragraph (b) of this Section and reporting package described in paragraph (c) of this Section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed and the data collection form described in paragraph (b) of this Section and reporting package described in paragraph (c) of this Section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed and the data collection form described in paragraph (b) of this Section and reporting package described in paragraph (c) of this Section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed and the data collection form described in paragraph (b) of this Section and reporting package described in paragraph (c) of this Section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed and the data collection form described in paragraph (b) of this Section and reporting package described in paragraph (c) of this Section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed and the data collection form described in paragraph (b) of this Section and reporting package described in paragraph (c) of this Section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed and the data collection form described in paragraph (b) of this Section and reporting package described in paragraph (c) of this Section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed and the data collection form described in paragraph (b) of this Section and reporting package described in paragraph (c) of this Section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed and the data collection form described in paragraph (b) of this Section and reporting package described in paragraph (c) of this Section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed and the data collection form described in paragraph (b) of this Section and reporting package described in paragraph (c) of this Section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed and the data collection form described in paragraph (b) of this Section and reporting package described in paragraph (c) of this Section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed and the data collection form described in paragraph (b) of this Section and reporting package described in paragraph (c) of this Section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed and the data collection form described in paragraph (b) of this Section and reporting package described in paragraph (c) of this Section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed and the data collection form described in paragraph (b) of this Section and reporting package described in paragraph (c) of this Section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed and the data collection form described in paragraph (b) of this Section and reporting package described in paragraph (c) of this Section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
CONDITION: DUE TO OBTAINING DOCUMENTATION AND PREPARING YEAR END RECONCILIATIONS TO SUPPORT THE ANNUAL FINANCIAL STATEMENTS, MANAGEMENT OF TASK FORCE ON DOMESTIC VIOLENCE, HOPE, INC, DID NOT SUBMIT THE JUNE 30, 2023, REPORTING PACKAGE AND THE DATA COLLECTION FORM BY MARCH 31, 2024, AS REQUIRED BY UNIFORM GUIDANCE. CRITERIA: AS REQUIRED BY 2 CFR SECTION 200.512(A) OF THE UNFORM GUIDANCE, TASK FORCE ON DOMESTIC VIOLENCE, HOPE, INC. 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 REPORT. CAUSE: TASK FORCE ON DOMESTIC VIOLENCE, HOPE, INC. HAD DELAYS IN OBTAINING 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 FINDING: THIS CONDITION WAS REPORTED IN THE PRIOR YEAR'S AUDIT AS FINDING #2022-001. RECOMMENDATION: WE RECOMMEND THAT MANAGEMENT OF TASK FORCE ON DOMESTIC VIOLENCE, HOPE, INC. TAKE THE NECESSARY STEPS TO ENSURE THAT THE YEAR-END FINANCIAL STATEMENTS ARE PREPARED 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 TASK FORCE ON DOMESTIC VIOLENCE, HOPE, INC., WILL TAKE THE NECESSARY STEPS TO ENSURE THAT YEAR-END FINANCIAL STATEMENTS ARE PREPARED TIMELY SO THAT THE REPORTING PACKAGE AND DATA COLLECTION FORM CAN BE SUBMITTED AS REQUIRED BY THE UNIFORM GUIDANCE.
CONDITION: DUE TO OBTAINING DOCUMENTATION AND PREPARING YEAR END RECONCILIATIONS TO SUPPORT THE ANNUAL FINANCIAL STATEMENTS, MANAGEMENT OF TASK FORCE ON DOMESTIC VIOLENCE, HOPE, INC, DID NOT SUBMIT THE JUNE 30, 2023, REPORTING PACKAGE AND THE DATA COLLECTION FORM BY MARCH 31, 2024, AS REQUIRED BY UNIFORM GUIDANCE. CRITERIA: AS REQUIRED BY 2 CFR SECTION 200.512(A) OF THE UNFORM GUIDANCE, TASK FORCE ON DOMESTIC VIOLENCE, HOPE, INC. 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 REPORT. CAUSE: TASK FORCE ON DOMESTIC VIOLENCE, HOPE, INC. HAD DELAYS IN OBTAINING 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 FINDING: THIS CONDITION WAS REPORTED IN THE PRIOR YEAR'S AUDIT AS FINDING #2022-001. RECOMMENDATION: WE RECOMMEND THAT MANAGEMENT OF TASK FORCE ON DOMESTIC VIOLENCE, HOPE, INC. TAKE THE NECESSARY STEPS TO ENSURE THAT THE YEAR-END FINANCIAL STATEMENTS ARE PREPARED 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 TASK FORCE ON DOMESTIC VIOLENCE, HOPE, INC., WILL TAKE THE NECESSARY STEPS TO ENSURE THAT YEAR-END FINANCIAL STATEMENTS ARE PREPARED TIMELY SO THAT THE REPORTING PACKAGE AND DATA COLLECTION FORM CAN BE SUBMITTED AS REQUIRED BY THE UNIFORM GUIDANCE.
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Finding 2023-001 Special Reporting Program Assistance Listing Numbers: 84.010, 84.425D and 84.425U Program Titles: Title I Grants to Local Educational Agencies. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2023 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes. Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Finding 2023-001 Special Reporting Program Assistance Listing Numbers: 84.010, 84.425D and 84.425U Program Titles: Title I Grants to Local Educational Agencies. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2023 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes. Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Finding 2023-001 Special Reporting Program Assistance Listing Numbers: 84.010, 84.425D and 84.425U Program Titles: Title I Grants to Local Educational Agencies. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2023 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes. Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Finding 2023-003 Reporting - Timely Submission of Financial Reports – Significant Deficiency in Internal Control over Compliance and Noncompliance Agency Department of Health and Human Services Program ALN: No. 93.224 / 93.527 Health Center Program Cluster Award Year 2023 Criteria or Specific Requirement 2 CFR subtitle A Chapter II part 200 subpart F section 200.512 states that “(1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.” Condition The Federal data collection form and reporting package were not filed on time. Cause There were limited personnel resources at the Borough to assist in the timely completion of the Borough’s audit. Effect or potential effect Federal funds could potentially be expended on unallowable activities and for unallowed costs, and outside the period of performance. Questioned Costs None noted. Context The Form SF-SAC is due nine months after the fiscal year-end. The form for the fiscal year ended June 30, 2023 was filed late. Identification as a Repeat Finding Yes. Finding 2022-003 Significant Deficiency in Internal Control over Compliance and Noncompliance Recommendation The Borough should evaluate resources allocated to staffing to ensure it has the capacity to adequately prepare and assist in the timely execution of the audit. Views of responsible officials Management agrees with the finding and is in the process of catching up on audits with the goal of completing the FY 2025 audit timely.
Finding 2023-001: Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury Pass through agency: State of Alaska, Department of Commerce, Community, and Economic Development Federal Programs: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Award Numbers: 220000183 Award Period: 2022 - 2024 Type of Finding: Material Noncompliance Criteria: 2 CFR part 200, subpart F, section 200.512 requires that the reporting package must be submitted within 30 calendar days after the report issuance or nine months after the end of the audit period (whichever is earlier). Condition and Context: Juneau Economic Development Council did not adhere to the Uniform Guidance requirement of submitting the reporting package and Form SF-SAC within the earlier of nine months plus any extensions after year end, or 30 days after the report issuance date. Cause: The pass-thru entity failed to provide the subrecipient (Juneau Economic Development Council) with their determination on whether a subrecipient relationship exists. Based on available information, management determined that they were contractors and not subrecipients. As a result of the State of Alaska’s FY24 audit, it was determined by Legislative Audit that Juneau Economic Development Council was a subrecipient and a federal compliance audit would be required. This determination was made after the deadline for reporting had passed and Juneau Economic Development Council was unable to meet the compliance requirement. Effect: Juneau Economic Development Council is not in compliance with 2 CFR part 200, subpart F, section 200.512. Questioned Costs: None. Repeat Finding: Yes, this is a repeat of Finding 2022-001, and since it is a repeat finding we believe this to be a systemic issue. Recommendation: We recommend that Juneau Economic Development Council receives, in writing, the determination of whether a subrecipient relationship exists or not if Juneau Economic Development Council is involved with another organization’s federal program. Management Response: Management concurs with this finding. See Corrective Action Plan.
2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.