Finding Number: 2022-009 Prior Year Finding Number: N/A Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: ALN # 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds ALN # 84.010 Title I Grants to Local Educational Agencies ALN # 84.181A Special Education-Grants for Infants and Families ALN # 84.365A English Language Acquisition State Grants ALN # 84.367 Supporting Effective Instruction State Grants ALN # 84.425 COVID-19 - Education Stabilization Fund Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The School System did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2022. Questioned Costs – Not applicable. Context – This is a condition identified per review of the School System’s compliance with the specified requirements. Effect – The School System could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Cause – The School System did not have controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Recommendation – We recommend that the School System establishes controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials - The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. The planned corrective actions are presented in the School System’s Corrective Action Plan attached as Appendix B to the Single Audit Report. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
Finding Number: 2022-009 Prior Year Finding Number: N/A Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: ALN # 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds ALN # 84.010 Title I Grants to Local Educational Agencies ALN # 84.181A Special Education-Grants for Infants and Families ALN # 84.365A English Language Acquisition State Grants ALN # 84.367 Supporting Effective Instruction State Grants ALN # 84.425 COVID-19 - Education Stabilization Fund Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The School System did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2022. Questioned Costs – Not applicable. Context – This is a condition identified per review of the School System’s compliance with the specified requirements. Effect – The School System could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Cause – The School System did not have controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Recommendation – We recommend that the School System establishes controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials - The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. The planned corrective actions are presented in the School System’s Corrective Action Plan attached as Appendix B to the Single Audit Report. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
Finding Number: 2022-009 Prior Year Finding Number: N/A Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: ALN # 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds ALN # 84.010 Title I Grants to Local Educational Agencies ALN # 84.181A Special Education-Grants for Infants and Families ALN # 84.365A English Language Acquisition State Grants ALN # 84.367 Supporting Effective Instruction State Grants ALN # 84.425 COVID-19 - Education Stabilization Fund Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The School System did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2022. Questioned Costs – Not applicable. Context – This is a condition identified per review of the School System’s compliance with the specified requirements. Effect – The School System could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Cause – The School System did not have controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Recommendation – We recommend that the School System establishes controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials - The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. The planned corrective actions are presented in the School System’s Corrective Action Plan attached as Appendix B to the Single Audit Report. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
Finding Number: 2022-009 Prior Year Finding Number: N/A Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: ALN # 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds ALN # 84.010 Title I Grants to Local Educational Agencies ALN # 84.181A Special Education-Grants for Infants and Families ALN # 84.365A English Language Acquisition State Grants ALN # 84.367 Supporting Effective Instruction State Grants ALN # 84.425 COVID-19 - Education Stabilization Fund Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The School System did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2022. Questioned Costs – Not applicable. Context – This is a condition identified per review of the School System’s compliance with the specified requirements. Effect – The School System could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Cause – The School System did not have controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Recommendation – We recommend that the School System establishes controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials - The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. The planned corrective actions are presented in the School System’s Corrective Action Plan attached as Appendix B to the Single Audit Report. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
Finding Number: 2022-009 Prior Year Finding Number: N/A Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: ALN # 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds ALN # 84.010 Title I Grants to Local Educational Agencies ALN # 84.181A Special Education-Grants for Infants and Families ALN # 84.365A English Language Acquisition State Grants ALN # 84.367 Supporting Effective Instruction State Grants ALN # 84.425 COVID-19 - Education Stabilization Fund Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The School System did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2022. Questioned Costs – Not applicable. Context – This is a condition identified per review of the School System’s compliance with the specified requirements. Effect – The School System could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Cause – The School System did not have controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Recommendation – We recommend that the School System establishes controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials - The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. The planned corrective actions are presented in the School System’s Corrective Action Plan attached as Appendix B to the Single Audit Report. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
Finding Number: 2022-009 Prior Year Finding Number: N/A Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: ALN # 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds ALN # 84.010 Title I Grants to Local Educational Agencies ALN # 84.181A Special Education-Grants for Infants and Families ALN # 84.365A English Language Acquisition State Grants ALN # 84.367 Supporting Effective Instruction State Grants ALN # 84.425 COVID-19 - Education Stabilization Fund Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The School System did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2022. Questioned Costs – Not applicable. Context – This is a condition identified per review of the School System’s compliance with the specified requirements. Effect – The School System could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Cause – The School System did not have controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Recommendation – We recommend that the School System establishes controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials - The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. The planned corrective actions are presented in the School System’s Corrective Action Plan attached as Appendix B to the Single Audit Report. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
Finding Number: 2022-009 Prior Year Finding Number: N/A Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: ALN # 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds ALN # 84.010 Title I Grants to Local Educational Agencies ALN # 84.181A Special Education-Grants for Infants and Families ALN # 84.365A English Language Acquisition State Grants ALN # 84.367 Supporting Effective Instruction State Grants ALN # 84.425 COVID-19 - Education Stabilization Fund Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The School System did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2022. Questioned Costs – Not applicable. Context – This is a condition identified per review of the School System’s compliance with the specified requirements. Effect – The School System could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Cause – The School System did not have controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Recommendation – We recommend that the School System establishes controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials - The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. The planned corrective actions are presented in the School System’s Corrective Action Plan attached as Appendix B to the Single Audit Report. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
Finding Number: 2022-009 Prior Year Finding Number: N/A Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: ALN # 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds ALN # 84.010 Title I Grants to Local Educational Agencies ALN # 84.181A Special Education-Grants for Infants and Families ALN # 84.365A English Language Acquisition State Grants ALN # 84.367 Supporting Effective Instruction State Grants ALN # 84.425 COVID-19 - Education Stabilization Fund Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The School System did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2022. Questioned Costs – Not applicable. Context – This is a condition identified per review of the School System’s compliance with the specified requirements. Effect – The School System could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Cause – The School System did not have controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Recommendation – We recommend that the School System establishes controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials - The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. The planned corrective actions are presented in the School System’s Corrective Action Plan attached as Appendix B to the Single Audit Report. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
Finding Number: 2022-009 Prior Year Finding Number: N/A Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: ALN # 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds ALN # 84.010 Title I Grants to Local Educational Agencies ALN # 84.181A Special Education-Grants for Infants and Families ALN # 84.365A English Language Acquisition State Grants ALN # 84.367 Supporting Effective Instruction State Grants ALN # 84.425 COVID-19 - Education Stabilization Fund Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The School System did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2022. Questioned Costs – Not applicable. Context – This is a condition identified per review of the School System’s compliance with the specified requirements. Effect – The School System could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Cause – The School System did not have controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Recommendation – We recommend that the School System establishes controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials - The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. The planned corrective actions are presented in the School System’s Corrective Action Plan attached as Appendix B to the Single Audit Report. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
Finding Number: 2022-009 Prior Year Finding Number: N/A Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: ALN # 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds ALN # 84.010 Title I Grants to Local Educational Agencies ALN # 84.181A Special Education-Grants for Infants and Families ALN # 84.365A English Language Acquisition State Grants ALN # 84.367 Supporting Effective Instruction State Grants ALN # 84.425 COVID-19 - Education Stabilization Fund Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The School System did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2022. Questioned Costs – Not applicable. Context – This is a condition identified per review of the School System’s compliance with the specified requirements. Effect – The School System could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Cause – The School System did not have controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Recommendation – We recommend that the School System establishes controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials - The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. The planned corrective actions are presented in the School System’s Corrective Action Plan attached as Appendix B to the Single Audit Report. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
Finding Number: 2022-009 Prior Year Finding Number: N/A Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: ALN # 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds ALN # 84.010 Title I Grants to Local Educational Agencies ALN # 84.181A Special Education-Grants for Infants and Families ALN # 84.365A English Language Acquisition State Grants ALN # 84.367 Supporting Effective Instruction State Grants ALN # 84.425 COVID-19 - Education Stabilization Fund Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The School System did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2022. Questioned Costs – Not applicable. Context – This is a condition identified per review of the School System’s compliance with the specified requirements. Effect – The School System could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Cause – The School System did not have controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Recommendation – We recommend that the School System establishes controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials - The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. The planned corrective actions are presented in the School System’s Corrective Action Plan attached as Appendix B to the Single Audit Report. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
Finding Number: 2022-009 Prior Year Finding Number: N/A Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: ALN # 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds ALN # 84.010 Title I Grants to Local Educational Agencies ALN # 84.181A Special Education-Grants for Infants and Families ALN # 84.365A English Language Acquisition State Grants ALN # 84.367 Supporting Effective Instruction State Grants ALN # 84.425 COVID-19 - Education Stabilization Fund Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The School System did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2022. Questioned Costs – Not applicable. Context – This is a condition identified per review of the School System’s compliance with the specified requirements. Effect – The School System could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Cause – The School System did not have controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Recommendation – We recommend that the School System establishes controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials - The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. The planned corrective actions are presented in the School System’s Corrective Action Plan attached as Appendix B to the Single Audit Report. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
Finding Number: 2022-009 Prior Year Finding Number: N/A Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: ALN # 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds ALN # 84.010 Title I Grants to Local Educational Agencies ALN # 84.181A Special Education-Grants for Infants and Families ALN # 84.365A English Language Acquisition State Grants ALN # 84.367 Supporting Effective Instruction State Grants ALN # 84.425 COVID-19 - Education Stabilization Fund Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The School System did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2022. Questioned Costs – Not applicable. Context – This is a condition identified per review of the School System’s compliance with the specified requirements. Effect – The School System could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Cause – The School System did not have controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Recommendation – We recommend that the School System establishes controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials - The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. The planned corrective actions are presented in the School System’s Corrective Action Plan attached as Appendix B to the Single Audit Report. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
Finding Number: 2022-009 Prior Year Finding Number: N/A Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: ALN # 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds ALN # 84.010 Title I Grants to Local Educational Agencies ALN # 84.181A Special Education-Grants for Infants and Families ALN # 84.365A English Language Acquisition State Grants ALN # 84.367 Supporting Effective Instruction State Grants ALN # 84.425 COVID-19 - Education Stabilization Fund Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The School System did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2022. Questioned Costs – Not applicable. Context – This is a condition identified per review of the School System’s compliance with the specified requirements. Effect – The School System could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Cause – The School System did not have controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Recommendation – We recommend that the School System establishes controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials - The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. The planned corrective actions are presented in the School System’s Corrective Action Plan attached as Appendix B to the Single Audit Report. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
Finding Number: 2022-009 Prior Year Finding Number: N/A Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: ALN # 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds ALN # 84.010 Title I Grants to Local Educational Agencies ALN # 84.181A Special Education-Grants for Infants and Families ALN # 84.365A English Language Acquisition State Grants ALN # 84.367 Supporting Effective Instruction State Grants ALN # 84.425 COVID-19 - Education Stabilization Fund Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The School System did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2022. Questioned Costs – Not applicable. Context – This is a condition identified per review of the School System’s compliance with the specified requirements. Effect – The School System could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Cause – The School System did not have controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Recommendation – We recommend that the School System establishes controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials - The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. The planned corrective actions are presented in the School System’s Corrective Action Plan attached as Appendix B to the Single Audit Report. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
Finding Number: 2022-009 Prior Year Finding Number: N/A Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: ALN # 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds ALN # 84.010 Title I Grants to Local Educational Agencies ALN # 84.181A Special Education-Grants for Infants and Families ALN # 84.365A English Language Acquisition State Grants ALN # 84.367 Supporting Effective Instruction State Grants ALN # 84.425 COVID-19 - Education Stabilization Fund Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The School System did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2022. Questioned Costs – Not applicable. Context – This is a condition identified per review of the School System’s compliance with the specified requirements. Effect – The School System could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Cause – The School System did not have controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Recommendation – We recommend that the School System establishes controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials - The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. The planned corrective actions are presented in the School System’s Corrective Action Plan attached as Appendix B to the Single Audit Report. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
Finding Number: 2022-009 Prior Year Finding Number: N/A Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: ALN # 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds ALN # 84.010 Title I Grants to Local Educational Agencies ALN # 84.181A Special Education-Grants for Infants and Families ALN # 84.365A English Language Acquisition State Grants ALN # 84.367 Supporting Effective Instruction State Grants ALN # 84.425 COVID-19 - Education Stabilization Fund Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The School System did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2022. Questioned Costs – Not applicable. Context – This is a condition identified per review of the School System’s compliance with the specified requirements. Effect – The School System could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Cause – The School System did not have controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Recommendation – We recommend that the School System establishes controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials - The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. The planned corrective actions are presented in the School System’s Corrective Action Plan attached as Appendix B to the Single Audit Report. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
Finding Number: 2022-009 Prior Year Finding Number: N/A Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: ALN # 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds ALN # 84.010 Title I Grants to Local Educational Agencies ALN # 84.181A Special Education-Grants for Infants and Families ALN # 84.365A English Language Acquisition State Grants ALN # 84.367 Supporting Effective Instruction State Grants ALN # 84.425 COVID-19 - Education Stabilization Fund Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The School System did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2022. Questioned Costs – Not applicable. Context – This is a condition identified per review of the School System’s compliance with the specified requirements. Effect – The School System could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Cause – The School System did not have controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Recommendation – We recommend that the School System establishes controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials - The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. The planned corrective actions are presented in the School System’s Corrective Action Plan attached as Appendix B to the Single Audit Report. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
Finding Number: 2022-009 Prior Year Finding Number: N/A Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: ALN # 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds ALN # 84.010 Title I Grants to Local Educational Agencies ALN # 84.181A Special Education-Grants for Infants and Families ALN # 84.365A English Language Acquisition State Grants ALN # 84.367 Supporting Effective Instruction State Grants ALN # 84.425 COVID-19 - Education Stabilization Fund Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The School System did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2022. Questioned Costs – Not applicable. Context – This is a condition identified per review of the School System’s compliance with the specified requirements. Effect – The School System could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Cause – The School System did not have controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Recommendation – We recommend that the School System establishes controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials - The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. The planned corrective actions are presented in the School System’s Corrective Action Plan attached as Appendix B to the Single Audit Report. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
Finding Number: 2022-009 Prior Year Finding Number: N/A Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: ALN # 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds ALN # 84.010 Title I Grants to Local Educational Agencies ALN # 84.181A Special Education-Grants for Infants and Families ALN # 84.365A English Language Acquisition State Grants ALN # 84.367 Supporting Effective Instruction State Grants ALN # 84.425 COVID-19 - Education Stabilization Fund Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The School System did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2022. Questioned Costs – Not applicable. Context – This is a condition identified per review of the School System’s compliance with the specified requirements. Effect – The School System could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Cause – The School System did not have controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Recommendation – We recommend that the School System establishes controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials - The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. The planned corrective actions are presented in the School System’s Corrective Action Plan attached as Appendix B to the Single Audit Report. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-004 Material Weakness in Internal Controls over Compliance – Single Audit Report Submission Agency: U.S. Department of Health and Human Services Program(s) and Federal Award Identification Number(s): Special Programs for The Aging – Title III, Part B—Grants For Supportive Services And Senior Centers, Cares Act For Supportive Services Under Title III-B Of The Older Americans Act, And American Rescue Plan For Supportive Services Under Title III-B Of The Older Americans Act AL 93.044 Nutrition Services for Nutrition Services Under Title III-C Of The Older Americans Act, Cares Act For Nutrition Services Under Title III-C Of The Older Americans Act, And American Rescue Plan For Nutrition Services Under Title III-C Of The Older Americans Act AL 93.045 Nutrition Services Incentive Program AL 93.053 Special Programs for the Aging, Title VI, Part A, Grants to Indian Tribes AL 93.047 New or Repeat: New Criteria: Per 2 CFR 200.512(a), the single audit reporting package must be submitted within nine months after the end of the audit period, unless approved by the oversight agency. Condition: CCS’s fiscal year 2022 single audit package was not submitted within nine months after the end of the audit period. Cause: CCS did not have appropriate internal control policies and procedures in place to ensure that the single audit package was submitted within nine months after year end. Effective: CCS was not in compliance with federal requirements related to the single audit report submission. Questioned costs: None. Perspective: CCS’s single audit package was not submitted within nine months after the end of the period under audit. Recommendation: To ensure compliance with the Uniform Guidance, CCS should ensure that the audit is performed in a timely manner to submit the single audit reporting package within nine months after the end of the audit period. View of responsible officials: Management concurs with this finding. See corrective action plan.
FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-004 Material Weakness in Internal Controls over Compliance – Single Audit Report Submission Agency: U.S. Department of Health and Human Services Program(s) and Federal Award Identification Number(s): Special Programs for The Aging – Title III, Part B—Grants For Supportive Services And Senior Centers, Cares Act For Supportive Services Under Title III-B Of The Older Americans Act, And American Rescue Plan For Supportive Services Under Title III-B Of The Older Americans Act AL 93.044 Nutrition Services for Nutrition Services Under Title III-C Of The Older Americans Act, Cares Act For Nutrition Services Under Title III-C Of The Older Americans Act, And American Rescue Plan For Nutrition Services Under Title III-C Of The Older Americans Act AL 93.045 Nutrition Services Incentive Program AL 93.053 Special Programs for the Aging, Title VI, Part A, Grants to Indian Tribes AL 93.047 New or Repeat: New Criteria: Per 2 CFR 200.512(a), the single audit reporting package must be submitted within nine months after the end of the audit period, unless approved by the oversight agency. Condition: CCS’s fiscal year 2022 single audit package was not submitted within nine months after the end of the audit period. Cause: CCS did not have appropriate internal control policies and procedures in place to ensure that the single audit package was submitted within nine months after year end. Effective: CCS was not in compliance with federal requirements related to the single audit report submission. Questioned costs: None. Perspective: CCS’s single audit package was not submitted within nine months after the end of the period under audit. Recommendation: To ensure compliance with the Uniform Guidance, CCS should ensure that the audit is performed in a timely manner to submit the single audit reporting package within nine months after the end of the audit period. View of responsible officials: Management concurs with this finding. See corrective action plan.
FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-004 Material Weakness in Internal Controls over Compliance – Single Audit Report Submission Agency: U.S. Department of Health and Human Services Program(s) and Federal Award Identification Number(s): Special Programs for The Aging – Title III, Part B—Grants For Supportive Services And Senior Centers, Cares Act For Supportive Services Under Title III-B Of The Older Americans Act, And American Rescue Plan For Supportive Services Under Title III-B Of The Older Americans Act AL 93.044 Nutrition Services for Nutrition Services Under Title III-C Of The Older Americans Act, Cares Act For Nutrition Services Under Title III-C Of The Older Americans Act, And American Rescue Plan For Nutrition Services Under Title III-C Of The Older Americans Act AL 93.045 Nutrition Services Incentive Program AL 93.053 Special Programs for the Aging, Title VI, Part A, Grants to Indian Tribes AL 93.047 New or Repeat: New Criteria: Per 2 CFR 200.512(a), the single audit reporting package must be submitted within nine months after the end of the audit period, unless approved by the oversight agency. Condition: CCS’s fiscal year 2022 single audit package was not submitted within nine months after the end of the audit period. Cause: CCS did not have appropriate internal control policies and procedures in place to ensure that the single audit package was submitted within nine months after year end. Effective: CCS was not in compliance with federal requirements related to the single audit report submission. Questioned costs: None. Perspective: CCS’s single audit package was not submitted within nine months after the end of the period under audit. Recommendation: To ensure compliance with the Uniform Guidance, CCS should ensure that the audit is performed in a timely manner to submit the single audit reporting package within nine months after the end of the audit period. View of responsible officials: Management concurs with this finding. See corrective action plan.
FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-004 Material Weakness in Internal Controls over Compliance – Single Audit Report Submission Agency: U.S. Department of Health and Human Services Program(s) and Federal Award Identification Number(s): Special Programs for The Aging – Title III, Part B—Grants For Supportive Services And Senior Centers, Cares Act For Supportive Services Under Title III-B Of The Older Americans Act, And American Rescue Plan For Supportive Services Under Title III-B Of The Older Americans Act AL 93.044 Nutrition Services for Nutrition Services Under Title III-C Of The Older Americans Act, Cares Act For Nutrition Services Under Title III-C Of The Older Americans Act, And American Rescue Plan For Nutrition Services Under Title III-C Of The Older Americans Act AL 93.045 Nutrition Services Incentive Program AL 93.053 Special Programs for the Aging, Title VI, Part A, Grants to Indian Tribes AL 93.047 New or Repeat: New Criteria: Per 2 CFR 200.512(a), the single audit reporting package must be submitted within nine months after the end of the audit period, unless approved by the oversight agency. Condition: CCS’s fiscal year 2022 single audit package was not submitted within nine months after the end of the audit period. Cause: CCS did not have appropriate internal control policies and procedures in place to ensure that the single audit package was submitted within nine months after year end. Effective: CCS was not in compliance with federal requirements related to the single audit report submission. Questioned costs: None. Perspective: CCS’s single audit package was not submitted within nine months after the end of the period under audit. Recommendation: To ensure compliance with the Uniform Guidance, CCS should ensure that the audit is performed in a timely manner to submit the single audit reporting package within nine months after the end of the audit period. View of responsible officials: Management concurs with this finding. See corrective action plan.
Federal Assistance Listing Number - 93.959 - Block Grants for Prevention and Treatment of Substance Abuse Criteria: § 200.512 Report submission. (a) General. (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 Data Collection Form was not submitted to the FAC within the nine-month period for the year ended June 30, 2022. Cause: The Organization did not have controls in place to verify that they have expended over $750,000 in federal awards to qualify for a single audit. Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end. Recommendation: We recommend the Organization to establish a system for identifying the source of all grants. In addition, if the expenditures of federal awards exceed $750,000, they should begin preparing for the single audit and applicable compliance requirements. Views of Responsible Officials and Planned Corrective Actions: See attached Correction Action Plan.
2022-006 – LATE DATA COLLECTION FORM Type of Finding: (F) –Instance of Non-Compliance Related to Federal Awards Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition Heading Home submitted the data collection form after the required due date. Context Heading Home was required to submit their data collection form for the year ended June 30, 2022, by March 31, 2023. Criteria The audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier period of 30 days after receipt of the auditor's reports, 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 (2 CFR 200.512(a)). Cause Heading Home did not submit the June 30, 2022, data collection form and reporting package by the due date due to significant program expansion and the backlog created for the administrative team. This also caused a delay in preparing and completing the fiscal year 2022 audit. Effect Heading Home is not in compliance with Federal Award data collection form requirements and could jeopardize future federal funding. Recommendation Heading Home should implement procedures and controls to ensure that all future audit reports and data collection forms are completed in a timely manner. View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals who bring extensive knowledge and expertise to their roles. These positions include a new Chief Executive Officer, Director of Operations, Chief Financial Officer, and Director of Human Services. To address challenges in accounting and finance Heading Home has contracted with a local CPA firm specializing in nonprofit accounting and financial reporting to assist the CFO with daily accounting tasks, the monthly close, financial reporting to management and the board of directors, and to facilitate and ensure audits are completed timely each year. The new management group is committed to maintaining a skilled and competent team in key financial roles. Heading Home’s accounting team is in the process of preparing for the 2023 audit and anticipates the audit to be completed by June 30, 2024. While this will once again result in a late filing, the new management team has made significant strides in a short amount of time and anticipates that the 2024 and all future audits will be submitted on or before the March 31st due date. Management anticipates the above corrective action plan to be fully implemented by June 30, 2024. Personnel responsible for ensuring implementation include Connie Chavez, Executive Director, Debbie Brickman, Chief Financial Officer, and Armando Sanchez, contract accountants team lead.
2022-006 – LATE DATA COLLECTION FORM Type of Finding: (F) –Instance of Non-Compliance Related to Federal Awards Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition Heading Home submitted the data collection form after the required due date. Context Heading Home was required to submit their data collection form for the year ended June 30, 2022, by March 31, 2023. Criteria The audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier period of 30 days after receipt of the auditor's reports, 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 (2 CFR 200.512(a)). Cause Heading Home did not submit the June 30, 2022, data collection form and reporting package by the due date due to significant program expansion and the backlog created for the administrative team. This also caused a delay in preparing and completing the fiscal year 2022 audit. Effect Heading Home is not in compliance with Federal Award data collection form requirements and could jeopardize future federal funding. Recommendation Heading Home should implement procedures and controls to ensure that all future audit reports and data collection forms are completed in a timely manner. View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals who bring extensive knowledge and expertise to their roles. These positions include a new Chief Executive Officer, Director of Operations, Chief Financial Officer, and Director of Human Services. To address challenges in accounting and finance Heading Home has contracted with a local CPA firm specializing in nonprofit accounting and financial reporting to assist the CFO with daily accounting tasks, the monthly close, financial reporting to management and the board of directors, and to facilitate and ensure audits are completed timely each year. The new management group is committed to maintaining a skilled and competent team in key financial roles. Heading Home’s accounting team is in the process of preparing for the 2023 audit and anticipates the audit to be completed by June 30, 2024. While this will once again result in a late filing, the new management team has made significant strides in a short amount of time and anticipates that the 2024 and all future audits will be submitted on or before the March 31st due date. Management anticipates the above corrective action plan to be fully implemented by June 30, 2024. Personnel responsible for ensuring implementation include Connie Chavez, Executive Director, Debbie Brickman, Chief Financial Officer, and Armando Sanchez, contract accountants team lead.
2022-006 – LATE DATA COLLECTION FORM Type of Finding: (F) –Instance of Non-Compliance Related to Federal Awards Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition Heading Home submitted the data collection form after the required due date. Context Heading Home was required to submit their data collection form for the year ended June 30, 2022, by March 31, 2023. Criteria The audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier period of 30 days after receipt of the auditor's reports, 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 (2 CFR 200.512(a)). Cause Heading Home did not submit the June 30, 2022, data collection form and reporting package by the due date due to significant program expansion and the backlog created for the administrative team. This also caused a delay in preparing and completing the fiscal year 2022 audit. Effect Heading Home is not in compliance with Federal Award data collection form requirements and could jeopardize future federal funding. Recommendation Heading Home should implement procedures and controls to ensure that all future audit reports and data collection forms are completed in a timely manner. View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals who bring extensive knowledge and expertise to their roles. These positions include a new Chief Executive Officer, Director of Operations, Chief Financial Officer, and Director of Human Services. To address challenges in accounting and finance Heading Home has contracted with a local CPA firm specializing in nonprofit accounting and financial reporting to assist the CFO with daily accounting tasks, the monthly close, financial reporting to management and the board of directors, and to facilitate and ensure audits are completed timely each year. The new management group is committed to maintaining a skilled and competent team in key financial roles. Heading Home’s accounting team is in the process of preparing for the 2023 audit and anticipates the audit to be completed by June 30, 2024. While this will once again result in a late filing, the new management team has made significant strides in a short amount of time and anticipates that the 2024 and all future audits will be submitted on or before the March 31st due date. Management anticipates the above corrective action plan to be fully implemented by June 30, 2024. Personnel responsible for ensuring implementation include Connie Chavez, Executive Director, Debbie Brickman, Chief Financial Officer, and Armando Sanchez, contract accountants team lead.
2022-006 – LATE DATA COLLECTION FORM Type of Finding: (F) –Instance of Non-Compliance Related to Federal Awards Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition Heading Home submitted the data collection form after the required due date. Context Heading Home was required to submit their data collection form for the year ended June 30, 2022, by March 31, 2023. Criteria The audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier period of 30 days after receipt of the auditor's reports, 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 (2 CFR 200.512(a)). Cause Heading Home did not submit the June 30, 2022, data collection form and reporting package by the due date due to significant program expansion and the backlog created for the administrative team. This also caused a delay in preparing and completing the fiscal year 2022 audit. Effect Heading Home is not in compliance with Federal Award data collection form requirements and could jeopardize future federal funding. Recommendation Heading Home should implement procedures and controls to ensure that all future audit reports and data collection forms are completed in a timely manner. View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals who bring extensive knowledge and expertise to their roles. These positions include a new Chief Executive Officer, Director of Operations, Chief Financial Officer, and Director of Human Services. To address challenges in accounting and finance Heading Home has contracted with a local CPA firm specializing in nonprofit accounting and financial reporting to assist the CFO with daily accounting tasks, the monthly close, financial reporting to management and the board of directors, and to facilitate and ensure audits are completed timely each year. The new management group is committed to maintaining a skilled and competent team in key financial roles. Heading Home’s accounting team is in the process of preparing for the 2023 audit and anticipates the audit to be completed by June 30, 2024. While this will once again result in a late filing, the new management team has made significant strides in a short amount of time and anticipates that the 2024 and all future audits will be submitted on or before the March 31st due date. Management anticipates the above corrective action plan to be fully implemented by June 30, 2024. Personnel responsible for ensuring implementation include Connie Chavez, Executive Director, Debbie Brickman, Chief Financial Officer, and Armando Sanchez, contract accountants team lead.
Finding 2022-004 Deadline for Federal Single Audit – Reporting - Noncompliance and Material Weakness in Internal Control Over Compliance Agency U.S. Department of the Treasury Assistance Listing Numbers (ALN) 21.027 Program Name COVID-19 - Coronavirus Local Fiscal Recovery Fund Award Year FY 2022 Pass-Through Agency State of Alaska Department of Commerce, Community, and Economic Development Pass-Through Entity Identifying Number AK0049 Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition The City did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2022. Cause The City did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect The City is not compliant with 2 CFR 200.512. The City could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned costs Not applicable. Context This is a condition identified per review of the City's compliance with the specified requirements. Identification as a repeat finding Not a repeat finding. Recommendation We recommend the City establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management agrees with this finding. Management has developed internal deadlines to ensure the FY24 financial statements will be completed within the appropriate reporting deadlines.
Finding Number: 2022 002 Data Collection Form Late Submission Repeat Finding: No Questioned Costs: None Funding Agency: U.S. Small Business Administration Title: Shuttered Venue Operators Grant AL Number: 59.075 Award Year: 01/01/2021 06/30/2022 Condition The Foundation did not submit the June 30, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely manner. Criteria The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause The Foundation's June 30, 2022 audit was not completed prior to the due date. Effect The Organization was not in compliance with audit submission requirements, resulting in a significant deficiency in internal controls over compliance. Recommendation We recommend the Foundation implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials Management agrees with the finding and has committed to a corrective action plan.
Federal Assistance Listing Number - 93.982 - Mental Health Disaster Assistance and Emergency Mental Health Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse ("FAC") within nine months of year end (2 CFR 200.512(a)(2). Condition: The Data Collection Form was not submitted to the FAC within the nine-month period for the fiscal year ended June 30, 2022. Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end, and therefore, the Organization cannot be considered a low risk auditee. Context: When performing our audit, we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: There were personnel changes within the Organization which caused a delay in concluding the audit on a timely basis. Recommendation: We recommend the Organization's Data Collection Form submission to the FAC be filed within nine months of its fiscal year end as required. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the recommendation. See attached Correction Action Plan.
2022-003 - Filing of Single Audit Report (MW, NC) Criteria: Pursuant to the Office of Management and Budget (OMB) 2 CFR section 200.512(a) Report submission... "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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day..." Condition: The City did not timely submit the Single Audit Reporting Package for the fiscal years ended June 30, 2017, 2018, 2019, 2020, 2021 and 2022 within nine months after the end of audit period. Cause: The City had been severely behind on its recording and reconciliations for financial transactions for the fiscal years ended June 30, 2017, 2018, 2019, 2020, 2021 and 2022 due to lack of qualified staff within the Finance Department. Effect or Potential Effect: Failure to submit the required Single Audit Reporting Package timely automatically results in the City not qualifying for low-risk auditee status for the following year's single audit. In addition, failure to file the required Single Audit Reporting Package timely could result in the loss of Federal funding. Questioned Cost: None Context: The Single Audit Reporting Package for the past six years has not been submitted within the due dates established by the Office of Management and Budget. The FY 2017 package was submitted 6 months after the due date; the FY 2018 package was submitted 11 months after the due date; the FY 2019 package was submitted 19 months after the due date; the FY 2020 package was submitted 23 months after the due date; the FY 2021 package was submitted 18 months after it was due. The City's FY 2022 Single Audit Reporting Package was due on March 31, 2023. Statistical Sampling Validity: Not applicable. Sampling was not performed in relation to this finding. Repeat of a Prior-Year Finding: Yes, 2019-013, 2021-005 Recommendation: We recommend the City bring its accounting records up to date and have financial statement and Single Audits prepared timely. We also recommend the City develop, document, and implement policies and procedures for timely submission of the Single Audit Reporting Package. Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation Corrective Action Plan: The Finance Department continues to bring its accounting records and account reconciliations up to date and is working on having the financial statements and Single Audits prepared in a timely manner. The City is also working on developing, documenting, and implementing policies and procedures for timely submission of the Single Audit Reporting Package. As of March 2024, the City has had all audits through FY 2022 completed and is completing the FY 2022 single audit in April 2024. Planned Implementation Date: June 30, 2024 Responsible Person: Director of Finance
Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Interior and U.S. Department of the Treasury Federal Program: Federal Payment in Lieu of Taxes (PILT) and Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) / ARPA Non Profit Recovery Fund (NPRF), respectively Assistance Listing Number: 15.226 (PILT) and 21.027 (CSLFRF / NPRF), respectively Award Number: None (PILT), None (CSLFRF), 27189 (NPRF), respectively Award Year: 2022 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 2021-005. 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 2022-002 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Interior and U.S. Department of the Treasury Federal Program: Federal Payment in Lieu of Taxes (PILT) and Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) / ARPA Non Profit Recovery Fund (NPRF), respectively Assistance Listing Number: 15.226 (PILT) and 21.027 (CSLFRF / NPRF), respectively Award Number: None (PILT), None (CSLFRF), 27189 (NPRF), respectively Award Year: 2022 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 2021-005. 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 2022-002 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Interior and U.S. Department of the Treasury Federal Program: Federal Payment in Lieu of Taxes (PILT) and Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) / ARPA Non Profit Recovery Fund (NPRF), respectively Assistance Listing Number: 15.226 (PILT) and 21.027 (CSLFRF / NPRF), respectively Award Number: None (PILT), None (CSLFRF), 27189 (NPRF), respectively Award Year: 2022 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 2021-005. 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.
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: 84.425D, 84.010 Award number: 0030030912020, 00300303221 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: 84.425D, 84.010 Award number: 0030030912020, 00300303221 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: 84.425D, 84.010 Award number: 0030030912020, 00300303221 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: Elementary and Secondary School Emergency Relief (ESSER) Fund, American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), American Rescue Plan Elementary and Secondary School Emergency Relief - Homeless Children and Youth and Special Education Cluster CFDA number: 84.425D, 84.425U, 84.425W, 84.027, 84.173 Award year and number: 32-0583-912020, 32-0584-922021, 32-0583-972021, 32-0583-932021, 32-0584-772021, 32-0584-772022, 32-0584-79-2022 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.
Late Submission Federal Program Information: Funding agency: U.S Department of Education Title: Elementary and Secondary School Emergency Relief (ESSER) Fund, American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), American Rescue Plan Elementary and Secondary School Emergency Relief - Homeless Children and Youth and Special Education Cluster CFDA number: 84.425D, 84.425U, 84.425W, 84.027, 84.173 Award year and number: 32-0583-912020, 32-0584-922021, 32-0583-972021, 32-0583-932021, 32-0584-772021, 32-0584-772022, 32-0584-79-2022 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.
Late Submission Federal Program Information: Funding agency: U.S Department of Education Title: Elementary and Secondary School Emergency Relief (ESSER) Fund, American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), American Rescue Plan Elementary and Secondary School Emergency Relief - Homeless Children and Youth and Special Education Cluster CFDA number: 84.425D, 84.425U, 84.425W, 84.027, 84.173 Award year and number: 32-0583-912020, 32-0584-922021, 32-0583-972021, 32-0583-932021, 32-0584-772021, 32-0584-772022, 32-0584-79-2022 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.
Late Submission Federal Program Information: Funding agency: U.S Department of Education Title: Elementary and Secondary School Emergency Relief (ESSER) Fund, American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), American Rescue Plan Elementary and Secondary School Emergency Relief - Homeless Children and Youth and Special Education Cluster CFDA number: 84.425D, 84.425U, 84.425W, 84.027, 84.173 Award year and number: 32-0583-912020, 32-0584-922021, 32-0583-972021, 32-0583-932021, 32-0584-772021, 32-0584-772022, 32-0584-79-2022 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.
Late Submission Federal Program Information: Funding agency: U.S Department of Education Title: Elementary and Secondary School Emergency Relief (ESSER) Fund, American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), American Rescue Plan Elementary and Secondary School Emergency Relief - Homeless Children and Youth and Special Education Cluster CFDA number: 84.425D, 84.425U, 84.425W, 84.027, 84.173 Award year and number: 32-0583-912020, 32-0584-922021, 32-0583-972021, 32-0583-932021, 32-0584-772021, 32-0584-772022, 32-0584-79-2022 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.
Late Submission Federal Program Information: Funding agency: U.S Department of Education Title: Elementary and Secondary School Emergency Relief (ESSER) Fund, American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), American Rescue Plan Elementary and Secondary School Emergency Relief - Homeless Children and Youth and Special Education Cluster CFDA number: 84.425D, 84.425U, 84.425W, 84.027, 84.173 Award year and number: 32-0583-912020, 32-0584-922021, 32-0583-972021, 32-0583-932021, 32-0584-772021, 32-0584-772022, 32-0584-79-2022 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.
Late Submission Federal Program Information: Funding agency: U.S Department of Education Title: Elementary and Secondary School Emergency Relief (ESSER) Fund, American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), American Rescue Plan Elementary and Secondary School Emergency Relief - Homeless Children and Youth and Special Education Cluster CFDA number: 84.425D, 84.425U, 84.425W, 84.027, 84.173 Award year and number: 32-0583-912020, 32-0584-922021, 32-0583-972021, 32-0583-932021, 32-0584-772021, 32-0584-772022, 32-0584-79-2022 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.
Late Submission Federal Program Information: Funding agency: U.S Department of Education Title: Elementary and Secondary School Emergency Relief (ESSER) Fund, American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), American Rescue Plan Elementary and Secondary School Emergency Relief - Homeless Children and Youth and Special Education Cluster CFDA number: 84.425D, 84.425U, 84.425W, 84.027, 84.173 Award year and number: 32-0583-912020, 32-0584-922021, 32-0583-972021, 32-0583-932021, 32-0584-772021, 32-0584-772022, 32-0584-79-2022 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.
Late Submission Federal Program Information: Funding agency: U.S Department of Education Title: Elementary and Secondary School Emergency Relief (ESSER) Fund, American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), American Rescue Plan Elementary and Secondary School Emergency Relief - Homeless Children and Youth and Special Education Cluster CFDA number: 84.425D, 84.425U, 84.425W, 84.027, 84.173 Award year and number: 32-0583-912020, 32-0584-922021, 32-0583-972021, 32-0583-932021, 32-0584-772021, 32-0584-772022, 32-0584-79-2022 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.
Late Submission Federal Program Information: Funding agency: U.S Department of Education Title: Elementary and Secondary School Emergency Relief (ESSER) Fund, American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), American Rescue Plan Elementary and Secondary School Emergency Relief - Homeless Children and Youth and Special Education Cluster CFDA number: 84.425D, 84.425U, 84.425W, 84.027, 84.173 Award year and number: 32-0583-912020, 32-0584-922021, 32-0583-972021, 32-0583-932021, 32-0584-772021, 32-0584-772022, 32-0584-79-2022 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.
Program - Various, including AL 10.923 – Emergency Watershed Protection Program – Reporting Grant Number & Year - Various, including NR216526XXXXC004, December 7, 2020, through August 6, 2021 Federal Grantor Agency - Various, including U.S. Department of Agriculture Pass-Through Entity - Various Criteria - Title 2 of the U.S. Code of Federal Regulations (CFR) § 200.510(b) (January 1, 2022) states, in part, the following: The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with § 200.502. 2 CFR § 200.512(a)(1) (January 1, 2022) states the following: The audit must be completed and the data collection form described in paragraph (b) ofthis section and reporting package described in paragraph (c) of this section must besubmitted 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. 2 CFR § 200.508 (January 1, 2022) states, in part, the following: The auditee must: (a) Procure or otherwise arrange for the audit required by this part in accordance with §200.509, and ensure it is properly performed and submitted when due in accordance with §200.512. 2 CFR § 200.303 (January 1, 2022) states the following, in relevant part: The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ‘‘Standards for Internal Control in the Federal Government’’ issued by the Comptroller General of the United States or the ‘‘Internal Control Integrated Framework’’, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). A good internal control plan requires adequate procedures to ensure the Schedule of Expenditures Federal Awards (SEFA) is presented properly and includes all Federal expenditures made by the County during the fiscal year. Additionally, those same procedures should ensure the Federal audit is completed and submitted to the Federal Audit Clearinghouse within the time frame required by Title 2 CFR § 200.512. Condition - The County did not have adequate procedures in place to monitor Federal expenditures and ensure the Schedule of Expenditures of Federal Awards (SEFA) was completed and submitted to the Federal Audit Clearinghouse in accordance with Title 2 CFR § 200.512. Repeat Finding - No Questioned Costs - None Statistical Sample - No Context - The County had a basic financial statement audit completed for the fiscal year ending June 30, 2022, which was issued on January 4, 2023, but that audit did not include the additional information necessary to meet Uniform Guidance and Single Audit Act requirements. When the audit for the fiscal year ending June 30, 2023, was completed, the Auditor of Public Accounts identified that the County should have had a Single Audit completed for the fiscal year ending June 30, 2022. Cause - Administration of Federal awards is decentralized, with each County office operating independently without any centralized reporting procedures in place to ensure all Federal expenditures of the County are reported accurately during the annual financial statement audit. Additionally, there is an overall lack of knowledge by County personnel related to Federal reporting requirements. Effect - Noncompliance with Federal regulations and an increased risk for the SEFA to be inaccurate, which could lead to Federal sanctions and Single Audits not being completed when required. Recommendation - We recommend the County establish written procedures to ensure the SEFA is complete and accurate. Such procedures may include, among other things, a requirement that all offices in the County responsible for administering Federal grants report their grant expenditures, as well as related information, to a single individual in the County with overall responsibility for Federal reporting requirements. That individual should be knowledgeable of all Federal reporting and compliance requirements, and review expenditures provided by each office to ensure all amounts are accurate and include all Federal expenditures of the County. Further, we recommend the County obtain necessary training related to Federal reporting requirements and ensure a Single Audit is completed and submitted to the Federal Audit Clearinghouse within the time frame required by Title 2 CFR § 200.512. View of Officials - The County will ensure County personnel obtain training to ensure there is a proper understanding of the Federal reporting requirements and preparation of the Schedule of Federal Awards.