2022-003 Late Audit Submission Programs: Impact Aid, Covid 19 - Elementary & Secondary School Emergency Relief Federal Assistance #: 84.041, 84.425 Federal Agency: U.S. Department of Education Grantor Number: N/A Questioned Costs: N/A Type of Finding: Noncompliance, material weakness Compliance Requirement: L. Reporting CONDITION The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted June 16, 2023, which was 77 days past the March 31, 2023 deadline. CRITERIA 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." CAUSE The District did not have proper procedures in place to ensure that the audit was completed and submitted within the designated timeframe. EFFECT Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. RECOMMENDATION The District should implement procedures to ensure that all audit documentation is available for audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe.
2022-003 Late Audit Submission Programs: Impact Aid, Covid 19 - Elementary & Secondary School Emergency Relief Federal Assistance #: 84.041, 84.425 Federal Agency: U.S. Department of Education Grantor Number: N/A Questioned Costs: N/A Type of Finding: Noncompliance, material weakness Compliance Requirement: L. Reporting CONDITION The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted June 16, 2023, which was 77 days past the March 31, 2023 deadline. CRITERIA 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." CAUSE The District did not have proper procedures in place to ensure that the audit was completed and submitted within the designated timeframe. EFFECT Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. RECOMMENDATION The District should implement procedures to ensure that all audit documentation is available for audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe.
Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, #200.512 (a)(1) The auditee must complete and submit the single audit report within nine months of the School?s year-end. Condition and Context: The School did not track total federal expenditures to determine whether the School had gone over the limit to require a Single Audit, and final determination was not made until eight months after the fiscal year ended. Cause: Turnover in key financial staff and lack of understanding federal audit requirements. Effect: The audit was completed and submitted more than a month after the deadline. Questioned Costs: None Recommendation: Management should seek appropriate staffing and training for staff in the fiscal department to timely determine when a Single Audit is necessary. Views of Responsible Officials and Planned Corrective Actions: Management is now informed of the audit threshold and how to track it. However, management does not expect reaching the Single Audit requirement threshold again as they are closing the School, and thus, do not believe any further corrective actions are necessary.
Finding Number: 2022-001 Federal Programs: Assistance Listing 14.228 Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii Category: Compliance Compliance Requirement: Reporting Criteria: 2 CFR ?200.512 (a) (1) establishes that 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. Condition: Invest Puerto Rico Inc. did not submit the required data collection form and reporting package for the year ended June 30, 2022, within the required period. Cause: Delay in the approval process of the basic financial statements ready in order to complete Uniform Guidance Report. Effects: Condition may result in noncompliance with the requirements for reporting. Questioned Costs: None. Recommendation: We recommend management to establish calendars to ascertain submission of data collection form and reporting package within the required dates.
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
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 PRDH did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION PRDH was unable to provide timely financial statements and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE PRDH did not have an effective accounting system and procedures to assure that the required financial statements and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT PRDH 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. In addition, for the next two (2) fiscal years PRDH cannot be considered by the auditor as a low risk auditee. IDENTIFICATION AS A REPEAT FINDING This is not a repeat finding. RECOMMENDATION We recommend the PRDH maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statements accurately and in a timely manner. In addition, PRDH needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available on a timely manner.
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 PRDH did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION PRDH was unable to provide timely financial statements and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE PRDH did not have an effective accounting system and procedures to assure that the required financial statements and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT PRDH 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. In addition, for the next two (2) fiscal years PRDH cannot be considered by the auditor as a low risk auditee. IDENTIFICATION AS A REPEAT FINDING This is not a repeat finding. RECOMMENDATION We recommend the PRDH maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statements accurately and in a timely manner. In addition, PRDH needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available on a timely manner.
Finding 2022-001 ? Reporting Assistance Listing Numbers: Various Program Names: Various Federal Agency: Various Federal Award Year: 2021 Finding Type: Significant Deficiency Compliance Requirement: Reporting Questioned Costs: $0 Criteria: 2 CFR 200.512 states "The audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period." Condition and Context: Due to the 30 calendar day requirement, the federal reporting deadline for the Single Audit reporting package was May 28, 2022; however, the Organization did not file their data collection form by that date. Effect: The Organization will not qualify as a low-risk auditee. Lateness in reporting could result in a lack of up to date information provided to federal agencies and a potential impact on grant funding. Recommendation: We recommend that management implement processes, procedures and related controls to ensure that the data collection form is completed and submitted within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. View of Responsible Officials: Management will ensure that all information is timely entered into and submitted to, the Federal Audit Clearinghouse on an annual basis.
Finding 2022-001 ? Reporting ? Data Collection Form and Reporting Package (Significant Deficiency) U.S. Department of Education Elementary and Secondary School Emergency Relief Fund (Federal Assistance Listing #84.425) Federal: Federal Award Year: 2021-2022 Criteria: Pursuant to 2 CFR Section 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditor?s reports within the earlier of 30 days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (?FAC?). The Charter School did not submit its reporting package to the FAC timely. Condition: The single audit of the Charter School?s federal award programs for the year ended June 30, 2022, was not completed within the nine months following the period-end. Cause: FY2022 was the first fiscal year that the Charter School had exceeded the $750,000 threshold which required a Uniform Guidance audit for the year. The Charter School was unaware of the requirements and took additional time to gather support for the audit. Effect: The Charter School did not submit its single audit reporting package within the required timeframe. As such, the Charter School did not comply with the regulatory requirements. Questioned Costs: None identified. Identified as a Repeat Finding: No. Recommendation: We recommend that the Charter School implements polices and training to staff in order to gain an understanding of the relevant uniform guidance compliance and reporting requirements. Views of Responsible Officials: See management?s response and corrective action plan.
Finding 2022-001 ? Reporting ? Data Collection Form and Reporting Package (Significant Deficiency) U.S. Department of Education Elementary and Secondary School Emergency Relief Fund (Federal Assistance Listing #84.425) Federal: Federal Award Year: 2021-2022 Criteria: Pursuant to 2 CFR Section 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditor?s reports within the earlier of 30 days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (?FAC?). The Charter School did not submit its reporting package to the FAC timely. Condition: The single audit of the Charter School?s federal award programs for the year ended June 30, 2022, was not completed within the nine months following the period-end. Cause: FY2022 was the first fiscal year that the Charter School had exceeded the $750,000 threshold which required a Uniform Guidance audit for the year. The Charter School was unaware of the requirements and took additional time to gather support for the audit. Effect: The Charter School did not submit its single audit reporting package within the required timeframe. As such, the Charter School did not comply with the regulatory requirements. Questioned Costs: None identified. Identified as a Repeat Finding: No. Recommendation: We recommend that the Charter School implements polices and training to staff in order to gain an understanding of the relevant uniform guidance compliance and reporting requirements. Views of Responsible Officials: See management?s response and corrective action plan.
U.S. Department of Health and Human Services Community Services Block Grant (Federal Assistance Listing #93.569) Federal Award Numbers: 60204, 60215, 60225, and 60235 Federal Award Year: 2020-2022 Criteria: Pursuant to 2 CFR Section 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditor?s reports within the earlier of 30 days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (?FAC?). BCS did not submit its reporting package to the FAC timely. Condition: The single audit of BCS?s federal award for the year ended December 31, 2022, was not completed within the nine months following the period-end. Cause: The delay in the issuance of the single audit report for the year ended December 31, 2022, was to the late issuance of the consolidated and combined financial statements as noted in Finding 2022-001. Effect: As a result of the late financial statement issuance, BCS did not submit its single audit reporting package within the required timeframe. As such, BCS did not comply with the regulatory requirements. Questioned Costs: None identified. Identified as a Repeat Finding: No.
U.S. Department of Health and Human Services Community Services Block Grant (Federal Assistance Listing #93.569) Federal Award Numbers: 60204, 60215, 60225, and 60235 Federal Award Year: 2020-2022 Criteria: Pursuant to 2 CFR Section 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditor?s reports within the earlier of 30 days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (?FAC?). BCS did not submit its reporting package to the FAC timely. Condition: The single audit of BCS?s federal award for the year ended December 31, 2022, was not completed within the nine months following the period-end. Cause: The delay in the issuance of the single audit report for the year ended December 31, 2022, was to the late issuance of the consolidated and combined financial statements as noted in Finding 2022-001. Effect: As a result of the late financial statement issuance, BCS did not submit its single audit reporting package within the required timeframe. As such, BCS did not comply with the regulatory requirements. Questioned Costs: None identified. Identified as a Repeat Finding: No.
Federal Program Name and Year: American Rescue Plan Elementary and Secondary School Emergency Relief. Project No.: 22-4998-E3. CFDA No.: 84.425U. Passed Through: Illinois State Board of Education. Federal Agency: U.S. Department of Education. Criteria or Specific Requirement: Per Title 2 CFR 200.512(d), the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit period. Condition: The data collection form for the audit of the year ended June 30, 2021 was due March 31, 2022, but was not submitted until June 16, 2022, or 77 days late. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of May 2022, the auditor had not completed the audit in accordance with his agreement with the District. The District fired the auditor and hired a new firm to complete the audit, but the deadline had already passed. Effect: The submission of the prior year audit and data collection form was not done before the deadline. Cause: The data collection form could not be submitted without the audited financial statements. The firm hired to perform the audit failed to do so. They were fired in May 2022, after the submission deadline. The new firm completed the audit and the data collection form was filed on June 16, 2022. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Management's Response: A new firmhas been engaged to perform the District's audits. This will allow filings to be made before the deadline.
Federal Program Name and Year: American Rescue Plan Elementary and Secondary School Emergency Relief. Project No.: 22-4998-E3. CFDA No.: 84.425U. Passed Through: Illinois State Board of Education. Federal Agency: U.S. Department of Education. Criteria or Specific Requirement: Per Title 2 CFR 200.512(d), the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit period. Condition: The data collection form for the audit of the year ended June 30, 2021 was due March 31, 2022, but was not submitted until June 16, 2022, or 77 days late. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of May 2022, the auditor had not completed the audit in accordance with his agreement with the District. The District fired the auditor and hired a new firm to complete the audit, but the deadline had already passed. Effect: The submission of the prior year audit and data collection form was not done before the deadline. Cause: The data collection form could not be submitted without the audited financial statements. The firm hired to perform the audit failed to do so. They were fired in May 2022, after the submission deadline. The new firm completed the audit and the data collection form was filed on June 16, 2022. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Management's Response: A new firmhas been engaged to perform the District's audits. This will allow filings to be made before the deadline.
Federal Program Name and Year: American Rescue Plan Elementary and Secondary School Emergency Relief. Project No.: 22-4998-E3. CFDA No.: 84.425U. Passed Through: Illinois State Board of Education. Federal Agency: U.S. Department of Education. Criteria or Specific Requirement: Per Title 2 CFR 200.512(d), the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit period. Condition: The data collection form for the audit of the year ended June 30, 2021 was due March 31, 2022, but was not submitted until June 16, 2022, or 77 days late. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of May 2022, the auditor had not completed the audit in accordance with his agreement with the District. The District fired the auditor and hired a new firm to complete the audit, but the deadline had already passed. Effect: The submission of the prior year audit and data collection form was not done before the deadline. Cause: The data collection form could not be submitted without the audited financial statements. The firm hired to perform the audit failed to do so. They were fired in May 2022, after the submission deadline. The new firm completed the audit and the data collection form was filed on June 16, 2022. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Management's Response: A new firmhas been engaged to perform the District's audits. This will allow filings to be made before the deadline.
Federal Program Name and Year: American Rescue Plan Elementary and Secondary School Emergency Relief. Project No.: 22-4998-E3. CFDA No.: 84.425U. Passed Through: Illinois State Board of Education. Federal Agency: U.S. Department of Education. Criteria or Specific Requirement: Per Title 2 CFR 200.512(d), the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit period. Condition: The data collection form for the audit of the year ended June 30, 2021 was due March 31, 2022, but was not submitted until June 16, 2022, or 77 days late. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of May 2022, the auditor had not completed the audit in accordance with his agreement with the District. The District fired the auditor and hired a new firm to complete the audit, but the deadline had already passed. Effect: The submission of the prior year audit and data collection form was not done before the deadline. Cause: The data collection form could not be submitted without the audited financial statements. The firm hired to perform the audit failed to do so. They were fired in May 2022, after the submission deadline. The new firm completed the audit and the data collection form was filed on June 16, 2022. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Management's Response: A new firmhas been engaged to perform the District's audits. This will allow filings to be made before the deadline.
2022-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Indian Education Grants to Local Educational Agencies, Education Stabilization Fund, Child Nutrition Cluster, Indian Education Assistance to Schools CFDA number: 84.041, 84.060, 84.425D, 84.425U, 10.553, 10.555, 10.582, 15.130 Award year and number: SB041B 2019 2907/2908 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 the 2023 financial statement audit is submitted on time.
2022-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Indian Education Grants to Local Educational Agencies, Education Stabilization Fund, Child Nutrition Cluster, Indian Education Assistance to Schools CFDA number: 84.041, 84.060, 84.425D, 84.425U, 10.553, 10.555, 10.582, 15.130 Award year and number: SB041B 2019 2907/2908 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 the 2023 financial statement audit is submitted on time.
2022-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Indian Education Grants to Local Educational Agencies, Education Stabilization Fund, Child Nutrition Cluster, Indian Education Assistance to Schools CFDA number: 84.041, 84.060, 84.425D, 84.425U, 10.553, 10.555, 10.582, 15.130 Award year and number: SB041B 2019 2907/2908 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 the 2023 financial statement audit is submitted on time.
2022-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Indian Education Grants to Local Educational Agencies, Education Stabilization Fund, Child Nutrition Cluster, Indian Education Assistance to Schools CFDA number: 84.041, 84.060, 84.425D, 84.425U, 10.553, 10.555, 10.582, 15.130 Award year and number: SB041B 2019 2907/2908 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 the 2023 financial statement audit is submitted on time.
2022-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Indian Education Grants to Local Educational Agencies, Education Stabilization Fund, Child Nutrition Cluster, Indian Education Assistance to Schools CFDA number: 84.041, 84.060, 84.425D, 84.425U, 10.553, 10.555, 10.582, 15.130 Award year and number: SB041B 2019 2907/2908 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 the 2023 financial statement audit is submitted on time.
2022-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Indian Education Grants to Local Educational Agencies, Education Stabilization Fund, Child Nutrition Cluster, Indian Education Assistance to Schools CFDA number: 84.041, 84.060, 84.425D, 84.425U, 10.553, 10.555, 10.582, 15.130 Award year and number: SB041B 2019 2907/2908 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 the 2023 financial statement audit is submitted on time.
2022-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Indian Education Grants to Local Educational Agencies, Education Stabilization Fund, Child Nutrition Cluster, Indian Education Assistance to Schools CFDA number: 84.041, 84.060, 84.425D, 84.425U, 10.553, 10.555, 10.582, 15.130 Award year and number: SB041B 2019 2907/2908 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 the 2023 financial statement audit is submitted on time.
2022-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Indian Education Grants to Local Educational Agencies, Education Stabilization Fund, Child Nutrition Cluster, Indian Education Assistance to Schools CFDA number: 84.041, 84.060, 84.425D, 84.425U, 10.553, 10.555, 10.582, 15.130 Award year and number: SB041B 2019 2907/2908 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 the 2023 financial statement audit is submitted on time.
2022-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Indian Education Grants to Local Educational Agencies, Education Stabilization Fund, Child Nutrition Cluster, Indian Education Assistance to Schools CFDA number: 84.041, 84.060, 84.425D, 84.425U, 10.553, 10.555, 10.582, 15.130 Award year and number: SB041B 2019 2907/2908 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 the 2023 financial statement audit is submitted on time.
Criteria: Per Title 2 CFR 200.512(d), the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit period. Condition: The data collection form for the audit of the year ended June 30, 2021 was due March 31, 2022, but was not submitted until June 17, 2022, or 78 days late. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of April 2022, the auditor had not completed the audit in accordance with his agreement with the District. The District fired the auditor and hired a new firm to complete the audit, but the deadline had already passed. Effect: The submission of the prior year audit and data collection form was not done before the deadline. Cause: The data collection form could not be submitted without the audited financial statements. The firm hired to perform the audit failed to do so. They were fired in April 2022, after the submission deadline. The new firm completed the audit and the data collection form was filed on June 17, 2022. Recommendation: We recommend that all required filings be submitted timely according tot he Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Management's Response: A new firm has been engaged to perform the District's audits. This will allow filings to be made before the deadlines.
Criteria: Per Title 2 CFR 200.512(d), the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit period. Condition: The data collection form for the audit of the year ended June 30, 2021 was due March 31, 2022, but was not submitted until June 17, 2022, or 78 days late. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of April 2022, the auditor had not completed the audit in accordance with his agreement with the District. The District fired the auditor and hired a new firm to complete the audit, but the deadline had already passed. Effect: The submission of the prior year audit and data collection form was not done before the deadline. Cause: The data collection form could not be submitted without the audited financial statements. The firm hired to perform the audit failed to do so. They were fired in April 2022, after the submission deadline. The new firm completed the audit and the data collection form was filed on June 17, 2022. Recommendation: We recommend that all required filings be submitted timely according tot he Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Management's Response: A new firm has been engaged to perform the District's audits. This will allow filings to be made before the deadlines.
2022-001 Deadline Exceeded Condition: The School did not meet the deadline for submission of its data collection form and reporting package to the Federal Audit Clearinghouse for the fiscal year ended June 30, 2021. The data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report or nine months after the end of the audit period. Therefore, the deadline for submission of the required information for the fiscal year ended June 30, 2021 was December 5, 2021. The data collection form and reporting package were not submitted by that date. Criteria: 2 CFR 200.512 Cause: The School engaged its independent audit firm to assist in the preparation and submission of its data collection report and reporting package. That firm did upload the data collection form and reporting package to the Federal Audit Clearinghouse on December 2, 2021. However, the School did not certify the data collection form and reporting package, the audit firm did not certify, and did not submit the certified information by the December 5, 2021 deadline. Effect: The School did not meet the deadline of 30 calendar days after receipt of the auditors? report. Recommendation: Establish procedures to verify that the data collection form and reporting package have been properly submitted on a timely basis. Response: The School has implemented procedures to monitor communications with its audit firm and the Federal Audit Clearinghouse to ensure timely submission of complete and accurate reports to federal entities.
2022-001 Deadline Exceeded Condition: The School did not meet the deadline for submission of its data collection form and reporting package to the Federal Audit Clearinghouse for the fiscal year ended June 30, 2021. The data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report or nine months after the end of the audit period. Therefore, the deadline for submission of the required information for the fiscal year ended June 30, 2021 was December 5, 2021. The data collection form and reporting package were not submitted by that date. Criteria: 2 CFR 200.512 Cause: The School engaged its independent audit firm to assist in the preparation and submission of its data collection report and reporting package. That firm did upload the data collection form and reporting package to the Federal Audit Clearinghouse on December 2, 2021. However, the School did not certify the data collection form and reporting package, the audit firm did not certify, and did not submit the certified information by the December 5, 2021 deadline. Effect: The School did not meet the deadline of 30 calendar days after receipt of the auditors? report. Recommendation: Establish procedures to verify that the data collection form and reporting package have been properly submitted on a timely basis. Response: The School has implemented procedures to monitor communications with its audit firm and the Federal Audit Clearinghouse to ensure timely submission of complete and accurate reports to federal entities.
Finding Number: 2022-004 Repeat Finding: Similar to prior year finding 2021-001 Program Name/Assistance Listing Title: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, Special Education Cluster, and Education Stabilization Fund - COVID-19 Assistance Listing Number: 15.042, 15.046, 15.047, 84.027, and 84.425D Federal Agency: U.S. Department of the Interior, U.S. Department of Education Federal Award Number: A19AV00847 Questioned Costs: None Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria: 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." Condition: The School did submit their audit for the fiscal year ending June 30, 2022 timely. The audit was submitted August 16, 2023, which was 138 days past the March 31, 2023 deadline. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Cause: Management oversight. Recommendation: The School should implement procedures to ensure that all audit documentation, including documentation from third-party service providers, is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Response: The School concurs with this recommendation and will implement procedures to ensure compliance with federal regulation. Contact person: Dolores Baluyut, Business Manager
Finding Number: 2022-004 Repeat Finding: Similar to prior year finding 2021-001 Program Name/Assistance Listing Title: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, Special Education Cluster, and Education Stabilization Fund - COVID-19 Assistance Listing Number: 15.042, 15.046, 15.047, 84.027, and 84.425D Federal Agency: U.S. Department of the Interior, U.S. Department of Education Federal Award Number: A19AV00847 Questioned Costs: None Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria: 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." Condition: The School did submit their audit for the fiscal year ending June 30, 2022 timely. The audit was submitted August 16, 2023, which was 138 days past the March 31, 2023 deadline. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Cause: Management oversight. Recommendation: The School should implement procedures to ensure that all audit documentation, including documentation from third-party service providers, is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Response: The School concurs with this recommendation and will implement procedures to ensure compliance with federal regulation. Contact person: Dolores Baluyut, Business Manager
Finding Number: 2022-004 Repeat Finding: Similar to prior year finding 2021-001 Program Name/Assistance Listing Title: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, Special Education Cluster, and Education Stabilization Fund - COVID-19 Assistance Listing Number: 15.042, 15.046, 15.047, 84.027, and 84.425D Federal Agency: U.S. Department of the Interior, U.S. Department of Education Federal Award Number: A19AV00847 Questioned Costs: None Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria: 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." Condition: The School did submit their audit for the fiscal year ending June 30, 2022 timely. The audit was submitted August 16, 2023, which was 138 days past the March 31, 2023 deadline. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Cause: Management oversight. Recommendation: The School should implement procedures to ensure that all audit documentation, including documentation from third-party service providers, is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Response: The School concurs with this recommendation and will implement procedures to ensure compliance with federal regulation. Contact person: Dolores Baluyut, Business Manager
Finding Number: 2022-004 Repeat Finding: Similar to prior year finding 2021-001 Program Name/Assistance Listing Title: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, Special Education Cluster, and Education Stabilization Fund - COVID-19 Assistance Listing Number: 15.042, 15.046, 15.047, 84.027, and 84.425D Federal Agency: U.S. Department of the Interior, U.S. Department of Education Federal Award Number: A19AV00847 Questioned Costs: None Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria: 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." Condition: The School did submit their audit for the fiscal year ending June 30, 2022 timely. The audit was submitted August 16, 2023, which was 138 days past the March 31, 2023 deadline. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Cause: Management oversight. Recommendation: The School should implement procedures to ensure that all audit documentation, including documentation from third-party service providers, is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Response: The School concurs with this recommendation and will implement procedures to ensure compliance with federal regulation. Contact person: Dolores Baluyut, Business Manager
Finding Number: 2022-004 Repeat Finding: Similar to prior year finding 2021-001 Program Name/Assistance Listing Title: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, Special Education Cluster, and Education Stabilization Fund - COVID-19 Assistance Listing Number: 15.042, 15.046, 15.047, 84.027, and 84.425D Federal Agency: U.S. Department of the Interior, U.S. Department of Education Federal Award Number: A19AV00847 Questioned Costs: None Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria: 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." Condition: The School did submit their audit for the fiscal year ending June 30, 2022 timely. The audit was submitted August 16, 2023, which was 138 days past the March 31, 2023 deadline. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Cause: Management oversight. Recommendation: The School should implement procedures to ensure that all audit documentation, including documentation from third-party service providers, is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Response: The School concurs with this recommendation and will implement procedures to ensure compliance with federal regulation. Contact person: Dolores Baluyut, Business Manager
Finding 2022-013: Data collection form filing Repeat Finding Yes (2021-012) Federal Program Title: U.S. Department of Justice Passed through Illinois Criminal Justice Information Authority 16.575; Crime Victim Assistance Award Year Award# 219040: March 23, 2021 ? May 31, 2022 Award# 220040: June 1, 2022 ? November 30, 2023 Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period. Condition: UCAN?s data collection form for the year ended June 30, 2022 will be filed after the March 30, 2023 nine month deadline, making it a late filing. Cause: Delays in both Financial Statement Audit and Single Audit preparation caused delays in data collection form filing. Effect: Late filing will result in UCAN not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2023. Questioned costs: None Context: None Recommendation: We recommend that UCAN implement processes and controls to allow for a more timely audit. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Cluster: All represented on the Schedule of Expenditures of Federal Awards (?SEFA?) Sponsoring Agency: All federal agencies represented on the SEFA Award Names: All awards on the SEFA Award Numbers: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number: All awards on the SEFA Award Year: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package 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 Health System?s Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by March 31, 2023, however, since the report was not filed until June 2023, the report is considered late. Cause Our understanding is that management experienced turnover in their research operations department and as a result, audit preparation was delayed. As a result of the findings that were identified in our testing of the in-scope major programs, additional time was also needed to complete the audit procedures and for management to consider an appropriate corrective action plan. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management?s Views and Corrective Action Plan Management?s Views and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status
Cluster: All represented on the Schedule of Expenditures of Federal Awards (?SEFA?) Sponsoring Agency: All federal agencies represented on the SEFA Award Names: All awards on the SEFA Award Numbers: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number: All awards on the SEFA Award Year: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package 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 Health System?s Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by March 31, 2023, however, since the report was not filed until June 2023, the report is considered late. Cause Our understanding is that management experienced turnover in their research operations department and as a result, audit preparation was delayed. As a result of the findings that were identified in our testing of the in-scope major programs, additional time was also needed to complete the audit procedures and for management to consider an appropriate corrective action plan. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management?s Views and Corrective Action Plan Management?s Views and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status
Cluster: All represented on the Schedule of Expenditures of Federal Awards (?SEFA?) Sponsoring Agency: All federal agencies represented on the SEFA Award Names: All awards on the SEFA Award Numbers: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number: All awards on the SEFA Award Year: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package 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 Health System?s Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by March 31, 2023, however, since the report was not filed until June 2023, the report is considered late. Cause Our understanding is that management experienced turnover in their research operations department and as a result, audit preparation was delayed. As a result of the findings that were identified in our testing of the in-scope major programs, additional time was also needed to complete the audit procedures and for management to consider an appropriate corrective action plan. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management?s Views and Corrective Action Plan Management?s Views and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status
Cluster: All represented on the Schedule of Expenditures of Federal Awards (?SEFA?) Sponsoring Agency: All federal agencies represented on the SEFA Award Names: All awards on the SEFA Award Numbers: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number: All awards on the SEFA Award Year: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package 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 Health System?s Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by March 31, 2023, however, since the report was not filed until June 2023, the report is considered late. Cause Our understanding is that management experienced turnover in their research operations department and as a result, audit preparation was delayed. As a result of the findings that were identified in our testing of the in-scope major programs, additional time was also needed to complete the audit procedures and for management to consider an appropriate corrective action plan. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management?s Views and Corrective Action Plan Management?s Views and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status
Cluster: All represented on the Schedule of Expenditures of Federal Awards (?SEFA?) Sponsoring Agency: All federal agencies represented on the SEFA Award Names: All awards on the SEFA Award Numbers: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number: All awards on the SEFA Award Year: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package 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 Health System?s Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by March 31, 2023, however, since the report was not filed until June 2023, the report is considered late. Cause Our understanding is that management experienced turnover in their research operations department and as a result, audit preparation was delayed. As a result of the findings that were identified in our testing of the in-scope major programs, additional time was also needed to complete the audit procedures and for management to consider an appropriate corrective action plan. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management?s Views and Corrective Action Plan Management?s Views and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status
Cluster: All represented on the Schedule of Expenditures of Federal Awards (?SEFA?) Sponsoring Agency: All federal agencies represented on the SEFA Award Names: All awards on the SEFA Award Numbers: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number: All awards on the SEFA Award Year: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package 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 Health System?s Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by March 31, 2023, however, since the report was not filed until June 2023, the report is considered late. Cause Our understanding is that management experienced turnover in their research operations department and as a result, audit preparation was delayed. As a result of the findings that were identified in our testing of the in-scope major programs, additional time was also needed to complete the audit procedures and for management to consider an appropriate corrective action plan. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management?s Views and Corrective Action Plan Management?s Views and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status
Cluster: All represented on the Schedule of Expenditures of Federal Awards (?SEFA?) Sponsoring Agency: All federal agencies represented on the SEFA Award Names: All awards on the SEFA Award Numbers: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number: All awards on the SEFA Award Year: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package 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 Health System?s Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by March 31, 2023, however, since the report was not filed until June 2023, the report is considered late. Cause Our understanding is that management experienced turnover in their research operations department and as a result, audit preparation was delayed. As a result of the findings that were identified in our testing of the in-scope major programs, additional time was also needed to complete the audit procedures and for management to consider an appropriate corrective action plan. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management?s Views and Corrective Action Plan Management?s Views and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status