Finding 2022-007 Special Reporting Program Assistance Listing Numbers: 10.555, 84.010, 84.027, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. Title I Grants to Local Educational Agencies. Special Education Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of EducationCriteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes (2021-007). Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Federal Programs Special Education Cluster - Passed through the Berks County Intermediate Unit ALNs 84.027 and 84.173 Education Stabilization Fund - Passed through the Pennsylvania Department of Education ALN 84.425 Criteria Per the Uniform Guidance 2 CFR 200.512, an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The District did not submit the data collection form and reporting package to the Federal Audit Clearinghouse by March 31, 2023. Cause The District had turnover in the assistant business manager and other business office positions during and subsequent to year end. As a result of the turnover, the District’s financial statement audit was not completed until November 2023 and the Uniform Guidance audit was not completed until June 2024. Effect The District was not in compliance with the requirement to submit the data collection form and reporting package by March 31, 2023. Questioned Costs None. Context The District’s fiscal year end is June 30, 2022, therefore making their filing deadline to submit their audit to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s report or March 31, 2023. Due to significant turnover in the business office positions and resulting delay in completing the audit, the District’s Uniform Guidance audit was not completed until June 2024, resulting in a late filing to the Federal Audit Clearinghouse. Repeat Finding No. Recommendation We recommend that the District review its processes and procedures to ensure timely closing of the annual financial records, allowing for a timely audit and the timely submission of the data collection form and reporting package to the Federal Audit Clearinghouse. Management Response See corrective action plan included in this report package.
Federal Programs Special Education Cluster - Passed through the Berks County Intermediate Unit ALNs 84.027 and 84.173 Education Stabilization Fund - Passed through the Pennsylvania Department of Education ALN 84.425 Criteria Per the Uniform Guidance 2 CFR 200.512, an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The District did not submit the data collection form and reporting package to the Federal Audit Clearinghouse by March 31, 2023. Cause The District had turnover in the assistant business manager and other business office positions during and subsequent to year end. As a result of the turnover, the District’s financial statement audit was not completed until November 2023 and the Uniform Guidance audit was not completed until June 2024. Effect The District was not in compliance with the requirement to submit the data collection form and reporting package by March 31, 2023. Questioned Costs None. Context The District’s fiscal year end is June 30, 2022, therefore making their filing deadline to submit their audit to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s report or March 31, 2023. Due to significant turnover in the business office positions and resulting delay in completing the audit, the District’s Uniform Guidance audit was not completed until June 2024, resulting in a late filing to the Federal Audit Clearinghouse. Repeat Finding No. Recommendation We recommend that the District review its processes and procedures to ensure timely closing of the annual financial records, allowing for a timely audit and the timely submission of the data collection form and reporting package to the Federal Audit Clearinghouse. Management Response See corrective action plan included in this report package.
Federal Programs Special Education Cluster - Passed through the Berks County Intermediate Unit ALNs 84.027 and 84.173 Education Stabilization Fund - Passed through the Pennsylvania Department of Education ALN 84.425 Criteria Per the Uniform Guidance 2 CFR 200.512, an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The District did not submit the data collection form and reporting package to the Federal Audit Clearinghouse by March 31, 2023. Cause The District had turnover in the assistant business manager and other business office positions during and subsequent to year end. As a result of the turnover, the District’s financial statement audit was not completed until November 2023 and the Uniform Guidance audit was not completed until June 2024. Effect The District was not in compliance with the requirement to submit the data collection form and reporting package by March 31, 2023. Questioned Costs None. Context The District’s fiscal year end is June 30, 2022, therefore making their filing deadline to submit their audit to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s report or March 31, 2023. Due to significant turnover in the business office positions and resulting delay in completing the audit, the District’s Uniform Guidance audit was not completed until June 2024, resulting in a late filing to the Federal Audit Clearinghouse. Repeat Finding No. Recommendation We recommend that the District review its processes and procedures to ensure timely closing of the annual financial records, allowing for a timely audit and the timely submission of the data collection form and reporting package to the Federal Audit Clearinghouse. Management Response See corrective action plan included in this report package.
Federal Programs Special Education Cluster - Passed through the Berks County Intermediate Unit ALNs 84.027 and 84.173 Education Stabilization Fund - Passed through the Pennsylvania Department of Education ALN 84.425 Criteria Per the Uniform Guidance 2 CFR 200.512, an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The District did not submit the data collection form and reporting package to the Federal Audit Clearinghouse by March 31, 2023. Cause The District had turnover in the assistant business manager and other business office positions during and subsequent to year end. As a result of the turnover, the District’s financial statement audit was not completed until November 2023 and the Uniform Guidance audit was not completed until June 2024. Effect The District was not in compliance with the requirement to submit the data collection form and reporting package by March 31, 2023. Questioned Costs None. Context The District’s fiscal year end is June 30, 2022, therefore making their filing deadline to submit their audit to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s report or March 31, 2023. Due to significant turnover in the business office positions and resulting delay in completing the audit, the District’s Uniform Guidance audit was not completed until June 2024, resulting in a late filing to the Federal Audit Clearinghouse. Repeat Finding No. Recommendation We recommend that the District review its processes and procedures to ensure timely closing of the annual financial records, allowing for a timely audit and the timely submission of the data collection form and reporting package to the Federal Audit Clearinghouse. Management Response See corrective action plan included in this report package.
Federal Programs Special Education Cluster - Passed through the Berks County Intermediate Unit ALNs 84.027 and 84.173 Education Stabilization Fund - Passed through the Pennsylvania Department of Education ALN 84.425 Criteria Per the Uniform Guidance 2 CFR 200.512, an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The District did not submit the data collection form and reporting package to the Federal Audit Clearinghouse by March 31, 2023. Cause The District had turnover in the assistant business manager and other business office positions during and subsequent to year end. As a result of the turnover, the District’s financial statement audit was not completed until November 2023 and the Uniform Guidance audit was not completed until June 2024. Effect The District was not in compliance with the requirement to submit the data collection form and reporting package by March 31, 2023. Questioned Costs None. Context The District’s fiscal year end is June 30, 2022, therefore making their filing deadline to submit their audit to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s report or March 31, 2023. Due to significant turnover in the business office positions and resulting delay in completing the audit, the District’s Uniform Guidance audit was not completed until June 2024, resulting in a late filing to the Federal Audit Clearinghouse. Repeat Finding No. Recommendation We recommend that the District review its processes and procedures to ensure timely closing of the annual financial records, allowing for a timely audit and the timely submission of the data collection form and reporting package to the Federal Audit Clearinghouse. Management Response See corrective action plan included in this report package.
Federal Programs Special Education Cluster - Passed through the Berks County Intermediate Unit ALNs 84.027 and 84.173 Education Stabilization Fund - Passed through the Pennsylvania Department of Education ALN 84.425 Criteria Per the Uniform Guidance 2 CFR 200.512, an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The District did not submit the data collection form and reporting package to the Federal Audit Clearinghouse by March 31, 2023. Cause The District had turnover in the assistant business manager and other business office positions during and subsequent to year end. As a result of the turnover, the District’s financial statement audit was not completed until November 2023 and the Uniform Guidance audit was not completed until June 2024. Effect The District was not in compliance with the requirement to submit the data collection form and reporting package by March 31, 2023. Questioned Costs None. Context The District’s fiscal year end is June 30, 2022, therefore making their filing deadline to submit their audit to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s report or March 31, 2023. Due to significant turnover in the business office positions and resulting delay in completing the audit, the District’s Uniform Guidance audit was not completed until June 2024, resulting in a late filing to the Federal Audit Clearinghouse. Repeat Finding No. Recommendation We recommend that the District review its processes and procedures to ensure timely closing of the annual financial records, allowing for a timely audit and the timely submission of the data collection form and reporting package to the Federal Audit Clearinghouse. Management Response See corrective action plan included in this report package.
Federal Programs Special Education Cluster - Passed through the Berks County Intermediate Unit ALNs 84.027 and 84.173 Education Stabilization Fund - Passed through the Pennsylvania Department of Education ALN 84.425 Criteria Per the Uniform Guidance 2 CFR 200.512, an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The District did not submit the data collection form and reporting package to the Federal Audit Clearinghouse by March 31, 2023. Cause The District had turnover in the assistant business manager and other business office positions during and subsequent to year end. As a result of the turnover, the District’s financial statement audit was not completed until November 2023 and the Uniform Guidance audit was not completed until June 2024. Effect The District was not in compliance with the requirement to submit the data collection form and reporting package by March 31, 2023. Questioned Costs None. Context The District’s fiscal year end is June 30, 2022, therefore making their filing deadline to submit their audit to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s report or March 31, 2023. Due to significant turnover in the business office positions and resulting delay in completing the audit, the District’s Uniform Guidance audit was not completed until June 2024, resulting in a late filing to the Federal Audit Clearinghouse. Repeat Finding No. Recommendation We recommend that the District review its processes and procedures to ensure timely closing of the annual financial records, allowing for a timely audit and the timely submission of the data collection form and reporting package to the Federal Audit Clearinghouse. Management Response See corrective action plan included in this report package.
Deadline Exceeded Condition: The District did not meet the deadline for submission of its data collection form and reporting package to the Federal Audit Clearinghouse for the fiscal year ended June 30, 2021. The data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report or nine months after the end of the audit period. Therefore, the deadline for submission of the required information for the fiscal year ended June 30, 2021, was December 22, 2021. The data collection form and reporting package was not submitted by that date. Criteria: 2 CFR 200.512 Cause: The District engaged its independent audit firm to assist in the preparation and submission of its data collection report and reporting package. The audit firm did not upload the required information, certify as auditors, and submit the certified information until subsequent to the deadline date. Effect: The District did not meet the deadline of 30 calendar days after receipt of the auditors? report. Recommendation: Establish procedures to verify that the data collection form and reporting package have been properly submitted on a timely basis. Response: The District has implemented procedures to monitor communications with its audit firm and the Federal Audit Clearinghouse to ensure timely submission of complete and accurate reports to federal entities.
Criteria Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.” Condition The District did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end. Cause Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely. Effect The District is not in compliance with the filing requirement deadline. Recommendation We recommend the District comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements. Views of Responsible Officials and Planned Corrective Actions Management is in agreement with the finding. See attached Corrective Action Plan. Indication of Repeat Finding This is a new finding.
Criteria Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.” Condition The District did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end. Cause Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely. Effect The District is not in compliance with the filing requirement deadline. Recommendation We recommend the District comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements. Views of Responsible Officials and Planned Corrective Actions Management is in agreement with the finding. See attached Corrective Action Plan. Indication of Repeat Finding This is a new finding.
Criteria Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.” Condition The District did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end. Cause Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely. Effect The District is not in compliance with the filing requirement deadline. Recommendation We recommend the District comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements. Views of Responsible Officials and Planned Corrective Actions Management is in agreement with the finding. See attached Corrective Action Plan. Indication of Repeat Finding This is a new finding.
2022-004 Reporting Compliance Requirement Reporting Category Material Weakness in Internal Control and Material Noncompliance Federal Agency U.S. Department of the Treasury Pass-Through Entity Puerto Rico Fiscal Agency and Financial Advisory Authority ALN 21.027 Federal Program COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Criteria Puerto Rico Cultural Rescue Program Guidelines (Published on December 7, 2021, and Revised on March 31, 2022). – Reporting Requirements To ensure timely reporting, the Government of Puerto Rico requires the Recipients to adhere to the following reporting frequency: On a biweekly basis, the recipients will be required to submit financial reports using the reporting template provided by the program……. 2 CFR § 200.512 Report submission. General. (1) The audit must be completed and the data collection form described in of this section and reporting package described in 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 Pass-Through Entity Reporting Requirements The Corporation submitted just two reports during the year, the first and second required submission. Single Audit Reporting Package The Corporation did not comply with the Single Audit Reporting Package submission requirements for the year ended June 30, 2022 and 2023. Cause Lack of understanding of reporting compliance requirements for federal awards. Fiscal year 2022 was the first year for the Corporation to be subjected to a single audit compliance requirement for receiving and expending COVID-19 public health emergency programs. Effect By failing to comply with 2 CFR sections 200.512 and the pass-through entity reporting guidelines, the Corporation could be subjected to temporary withholding of cash payments pending correction of the deficiency, withholding further federal awards for the program, and/or wholly or partly suspending or terminating the Federal award. Questioned Costs None Recommendation We recommend that the Corporation implement the provisions of federal statutes, regulations, or the terms and conditions of federal awards regarding reporting requirements, together with the necessary internal controls, to ascertain compliance. Furthermore, to comply with the reporting compliance requirement, the Corporation must submit the compliance reporting packages in default for the fiscal year ended June 30, 2022 and 2023. Moving forward, the Corporation needs to establish controls to ensure all federal reports, including requirements set by pass-through entities, are filed on time. Views of responsible officials Refer to Corrective Action Plan section.
2 CFR Part 200.512, Report Submission-General, states that (1) The audit must be completed and the Data Collection Form and the Reporting Package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Authority is not in compliance with the reporting requirements set forth by federal regulations, which could affect the future of its federal grants. The Authority has not been able to provide the necessary information for the preparation of the Single Audit report on a timely basis in order to complete its reporting requirements for the fiscal year 2022.
2 CFR Part 200.512, Report Submission-General, states that (1) The audit must be completed and the Data Collection Form and the Reporting Package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Authority is not in compliance with the reporting requirements set forth by federal regulations, which could affect the future of its federal grants. The Authority has not been able to provide the necessary information for the preparation of the Single Audit report on a timely basis in order to complete its reporting requirements for the fiscal year 2022.
2 CFR Part 200.512, Report Submission-General, states that (1) The audit must be completed and the Data Collection Form and the Reporting Package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Authority is not in compliance with the reporting requirements set forth by federal regulations, which could affect the future of its federal grants. The Authority has not been able to provide the necessary information for the preparation of the Single Audit report on a timely basis in order to complete its reporting requirements for the fiscal year 2022.
2 CFR Part 200.512, Report Submission-General, states that (1) The audit must be completed and the Data Collection Form and the Reporting Package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Authority is not in compliance with the reporting requirements set forth by federal regulations, which could affect the future of its federal grants. The Authority has not been able to provide the necessary information for the preparation of the Single Audit report on a timely basis in order to complete its reporting requirements for the fiscal year 2022.
2 CFR Part 200.512, Report Submission-General, states that (1) The audit must be completed and the Data Collection Form and the Reporting Package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Authority is not in compliance with the reporting requirements set forth by federal regulations, which could affect the future of its federal grants. The Authority has not been able to provide the necessary information for the preparation of the Single Audit report on a timely basis in order to complete its reporting requirements for the fiscal year 2022.
2 CFR Part 200.512, Report Submission-General, states that (1) The audit must be completed and the Data Collection Form and the Reporting Package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Authority is not in compliance with the reporting requirements set forth by federal regulations, which could affect the future of its federal grants. The Authority has not been able to provide the necessary information for the preparation of the Single Audit report on a timely basis in order to complete its reporting requirements for the fiscal year 2022.
Finding 2022-003: Internal Controls and Compliance over Reporting (Significant Deficiency) Criteria or Specific Requirements: The HIAS agreements require the Sub-Grantee of the Afghan Placement & Assistance Program (APA) (19.510) to submit monthly APA arrival and expenditure reports by the 15th of the following month. Also, in accordance with Uniform Guidance 2 CFR 200.512(a), recipients must submit a data collection form that states whether the audit was completed in accordance with this part and provides information about the auditee, its federal programs, and the results of the audit submitted within the earlier of 30 days after the receipt of the audit report or nine months after the end of the audit period. Conditions: The Organization did not submit the quarterly reports within the specified time frame in accordance with the HIAS agreements. Additionally, the Organization did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ending June 30, 2022. Cause: Lack of sufficient internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: The Organization was not in compliance with the reporting requirements, federal regulations, and guidelines, and it could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned costs: None. Auditor's Recommendation: We recommend that the Organization evaluate its policies and procedures regarding report submission to ensure the timely submission of all compliance reports. In addition, the Organization should maintain documentation to support the appropriate and timely submission of the single audit (SF-SAC form).
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-007 Special Reporting Program Assistance Listing Numbers: 10.555, 84.010, 84.027, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. Title I Grants to Local Educational Agencies. Special Education Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes (2021-007). Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-007 Special Reporting Program Assistance Listing Numbers: 10.555, 84.010, 84.027, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. Title I Grants to Local Educational Agencies. Special Education Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes (2021-007). Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-007 Special Reporting Program Assistance Listing Numbers: 10.555, 84.010, 84.027, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. Title I Grants to Local Educational Agencies. Special Education Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes (2021-007). Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-007 Special Reporting Program Assistance Listing Numbers: 10.555, 84.010, 84.027, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. Title I Grants to Local Educational Agencies. Special Education Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes (2021-007). Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-007 Special Reporting Program Assistance Listing Numbers: 10.555, 84.010, 84.027, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. Title I Grants to Local Educational Agencies. Special Education Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes (2021-007). Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-007 Special Reporting Program Assistance Listing Numbers: 10.555, 84.010, 84.027, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. Title I Grants to Local Educational Agencies. Special Education Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes (2021-007). Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-007 Special Reporting Program Assistance Listing Numbers: 10.555, 84.010, 84.027, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. Title I Grants to Local Educational Agencies. Special Education Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: Yes (2021-007). Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Criteria: As required by 2 CFR 200.512, the single audit report must be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor's report, or nine months after the end of the audit period. Condition: The Organization experienced delays in the completion of the financial statement audit, and therefore the single audit was delayed until after the required submission date. Cause: The Organization is relatively new to the single audit process and requirements, there were various versions of guidance received and unclear identification of responsibilities until later into the program year that resulted in delays. Identification as a Repeat Finding, if Applicable: Previously reported as finding 2021-006. Effect: Delays in the finalization of the single audit and inappropriate reporting to the related granting agencies. Recommendation: We recommend that the Organization develop a process to track and ensure that reporting deadlines are met. Management’s Response: See Corrective Action Plan.
Criteria: As required by 2 CFR 200.512, the single audit report must be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor's report, or nine months after the end of the audit period. Condition: The Organization experienced delays in the completion of the financial statement audit, and therefore the single audit was delayed until after the required submission date. Cause: The Organization is relatively new to the single audit process and requirements, there were various versions of guidance received and unclear identification of responsibilities until later into the program year that resulted in delays. Identification as a Repeat Finding, if Applicable: Previously reported as finding 2021-006. Effect: Delays in the finalization of the single audit and inappropriate reporting to the related granting agencies. Recommendation: We recommend that the Organization develop a process to track and ensure that reporting deadlines are met. Management’s Response: See Corrective Action Plan.
Criteria: As required by 2 CFR 200.512, the single audit report must be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor's report, or nine months after the end of the audit period. Condition: The Organization experienced delays in the completion of the financial statement audit, and therefore the single audit was delayed until after the required submission date. Cause: The Organization is relatively new to the single audit process and requirements, there were various versions of guidance received and unclear identification of responsibilities until later into the program year that resulted in delays. Identification as a Repeat Finding, if Applicable: Previously reported as finding 2021-006. Effect: Delays in the finalization of the single audit and inappropriate reporting to the related granting agencies. Recommendation: We recommend that the Organization develop a process to track and ensure that reporting deadlines are met. Management’s Response: See Corrective Action Plan.
Finding 2022-003 Reporting - Timely Submission of Financial Reports – Significant Deficiency in Internal Control over Compliance and Noncompliance Agency Department of Health and Human Services Program ALN: No. 93.224 / 93.527 Health Center Program Cluster Award Year 2022 Agency U.S. Department of Treasury Program ALN: No. 21.019 COVID-19 Coronavirus Relief Fund Award Year 2022 Pass-Through Agency State of Alaska Department of Commerce, Community, and Economic Development Pass-Through Entity Identifying Number 20-CFR-029 Criteria or Specific Requirement 2 CFR subtitle A Chapter II part 200 subpart F section 200.512 states that “(1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.” Condition The Federal data collection form and reporting package were not filed on time. Cause There were limited personnel resources at the Borough to assist in the timely completion of the Borough’s audit. Effect or potential effect Federal funds could potentially be expended on unallowable activities and for unallowed costs, and outside the period of performance. Questioned Costs None noted. Context The Form SF-SAC is due nine months after the fiscal year-end. The form for the fiscal year ended June 30, 2022 was filed late. Identification as a Repeat Finding Yes. Finding 2021-006 Material Weakness in Internal Control over Compliance and Noncompliance. Recommendation The Borough should evaluate resources allocated to staffing to ensure it has the capacity to adequately prepare and assist in the timely execution of the audit. Views of responsible officials Management agrees with the finding and is in the process of catching up on audits with the goal of completing the FY 2025 audit timely.
Finding 2022-003 Reporting - Timely Submission of Financial Reports – Significant Deficiency in Internal Control over Compliance and Noncompliance Agency Department of Health and Human Services Program ALN: No. 93.224 / 93.527 Health Center Program Cluster Award Year 2022 Agency U.S. Department of Treasury Program ALN: No. 21.019 COVID-19 Coronavirus Relief Fund Award Year 2022 Pass-Through Agency State of Alaska Department of Commerce, Community, and Economic Development Pass-Through Entity Identifying Number 20-CFR-029 Criteria or Specific Requirement 2 CFR subtitle A Chapter II part 200 subpart F section 200.512 states that “(1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.” Condition The Federal data collection form and reporting package were not filed on time. Cause There were limited personnel resources at the Borough to assist in the timely completion of the Borough’s audit. Effect or potential effect Federal funds could potentially be expended on unallowable activities and for unallowed costs, and outside the period of performance. Questioned Costs None noted. Context The Form SF-SAC is due nine months after the fiscal year-end. The form for the fiscal year ended June 30, 2022 was filed late. Identification as a Repeat Finding Yes. Finding 2021-006 Material Weakness in Internal Control over Compliance and Noncompliance. Recommendation The Borough should evaluate resources allocated to staffing to ensure it has the capacity to adequately prepare and assist in the timely execution of the audit. Views of responsible officials Management agrees with the finding and is in the process of catching up on audits with the goal of completing the FY 2025 audit timely.
Condition The Data Collection Form and the Reporting Package for the year ended June 30 2021 was not timely submitted to the federal government. The Data Collection Form and the Reporting Package must be submitted by the auditee within the earlier of 30-day after the receipt of the auditors’ reports 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. No extension from the cognizant or oversight agency was noted. Criteria The Uniform Guidance 2 CFR Section 200.512(a) requires the audit to be completed and the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse (“FAC”) nine months after the end of the audit period Effect The Organization is not complying with the reporting requirements set forth by federal regulations, which could affect the future of its federal grants awarding process. Cause The Organization has not been able to provide the necessary information for the preparation of the single audit report on a timely basis in order to complete its reporting requirement for the fiscal year ended on June 30, 2021. In addition, the lack of procedures for the analysis, recording and reconciliation of accounting records on a monthly basis, has resulted in delays in the process of auditing the Organization’s financial statements. Questioned Costs None Recommendation The Organization should adopt policies and procedures to ensure that the annual audit is performed and submitted in a timely manner. View of Responsible Officials and Planned Corrective Actions The Organization agrees with the finding and recommendation will be implemented.
Condition The Data Collection Form and the Reporting Package for the year ended June 30 2021 was not timely submitted to the federal government. The Data Collection Form and the Reporting Package must be submitted by the auditee within the earlier of 30-day after the receipt of the auditors’ reports 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. No extension from the cognizant or oversight agency was noted. Criteria The Uniform Guidance 2 CFR Section 200.512(a) requires the audit to be completed and the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse (“FAC”) nine months after the end of the audit period Effect The Organization is not complying with the reporting requirements set forth by federal regulations, which could affect the future of its federal grants awarding process. Cause The Organization has not been able to provide the necessary information for the preparation of the single audit report on a timely basis in order to complete its reporting requirement for the fiscal year ended on June 30, 2021. In addition, the lack of procedures for the analysis, recording and reconciliation of accounting records on a monthly basis, has resulted in delays in the process of auditing the Organization’s financial statements. Questioned Costs None Recommendation The Organization should adopt policies and procedures to ensure that the annual audit is performed and submitted in a timely manner. View of Responsible Officials and Planned Corrective Actions The Organization agrees with the finding and recommendation will be implemented.
Criteria: According to 2 CFR § 200.512 (Report Submission) of the Uniform Guidance, non-federal entities that expend $750,000 or more in federal awards during the fiscal year are required to submit the audit report, including the financial statements and the Schedule of Expenditures of Federal Awards (SEFA), to the FAC no later than nine months after the end of the fiscal year or 30 days after receipt of the auditor’s report, whichever is earlier. Condition: The Institution did not submit its Single Audit report for the fiscal year ended June 30, 2022 to the Federal Audit Clearinghouse (FAC) within the required timeframe. The report was due within nine months after the end of the fiscal year, as per federal regulations. As of the report date, has not been submitted. Best practices, as highlighted by the Government Finance Officers Association (GFOA) and the Council on Financial Assistance Reform (COFAR), recommend that entities establish internal processes to ensure compliance with federal reporting deadlines, such as implementing a calendar of key reporting dates and assigning specific responsibilities to team members to monitor and manage audit reporting submissions. Effect: Failure to submit the Single Audit report timely could result in non-compliance with federal regulations, jeopardizing the Institution’s eligibility to receive future federal awards or funding. Additionally, late submissions may lead to increased scrutiny from oversight agencies and affect the entity’s reputation with grantors and other stakeholders. Cause: The late submission appears to have resulted from a combination of factors, including: • Delays in completing the financial close and audit process due to significant deficiencies in the financial closing and reporting disclosed in finding 2022-II-1 and resource constraints, turnover in accounting personnel, or unexpected audit complexities. • A lack of internal processes and controls to monitor and ensure timely submission of the Single Audit report to the FAC. Recommendations: We recommend that the Institution implement the following actions to ensure timely submission of the Single Audit report in the future: 1. Establish a Compliance Calendar: Create a detailed compliance calendar that includes key deadlines for the Single Audit submission, as well as internal milestones leading up to the submission date. This calendar should be regularly reviewed and updated. 2. Assign Responsibility: Designate a specific individual or team within the organization to monitor the audit process and ensure that the submission to the FAC occurs within the required timeframe. 3. Implement Review Procedures: Institute formal review and sign-off procedures for audit deliverables, with specific checkpoints to ensure that the audit report is finalized well before the submission deadline. 4. Communicate with Auditors: Work closely with the external auditors to ensure that any potential delays in the audit process are identified early and mitigated to meet the submission deadline.
Criteria: According to 2 CFR § 200.512 (Report Submission) of the Uniform Guidance, non-federal entities that expend $750,000 or more in federal awards during the fiscal year are required to submit the audit report, including the financial statements and the Schedule of Expenditures of Federal Awards (SEFA), to the FAC no later than nine months after the end of the fiscal year or 30 days after receipt of the auditor’s report, whichever is earlier. Condition: The Institution did not submit its Single Audit report for the fiscal year ended June 30, 2022 to the Federal Audit Clearinghouse (FAC) within the required timeframe. The report was due within nine months after the end of the fiscal year, as per federal regulations. As of the report date, has not been submitted. Best practices, as highlighted by the Government Finance Officers Association (GFOA) and the Council on Financial Assistance Reform (COFAR), recommend that entities establish internal processes to ensure compliance with federal reporting deadlines, such as implementing a calendar of key reporting dates and assigning specific responsibilities to team members to monitor and manage audit reporting submissions. Effect: Failure to submit the Single Audit report timely could result in non-compliance with federal regulations, jeopardizing the Institution’s eligibility to receive future federal awards or funding. Additionally, late submissions may lead to increased scrutiny from oversight agencies and affect the entity’s reputation with grantors and other stakeholders. Cause: The late submission appears to have resulted from a combination of factors, including: • Delays in completing the financial close and audit process due to significant deficiencies in the financial closing and reporting disclosed in finding 2022-II-1 and resource constraints, turnover in accounting personnel, or unexpected audit complexities. • A lack of internal processes and controls to monitor and ensure timely submission of the Single Audit report to the FAC. Recommendations: We recommend that the Institution implement the following actions to ensure timely submission of the Single Audit report in the future: 1. Establish a Compliance Calendar: Create a detailed compliance calendar that includes key deadlines for the Single Audit submission, as well as internal milestones leading up to the submission date. This calendar should be regularly reviewed and updated. 2. Assign Responsibility: Designate a specific individual or team within the organization to monitor the audit process and ensure that the submission to the FAC occurs within the required timeframe. 3. Implement Review Procedures: Institute formal review and sign-off procedures for audit deliverables, with specific checkpoints to ensure that the audit report is finalized well before the submission deadline. 4. Communicate with Auditors: Work closely with the external auditors to ensure that any potential delays in the audit process are identified early and mitigated to meet the submission deadline.
Criteria: According to 2 CFR § 200.512 (Report Submission) of the Uniform Guidance, non-federal entities that expend $750,000 or more in federal awards during the fiscal year are required to submit the audit report, including the financial statements and the Schedule of Expenditures of Federal Awards (SEFA), to the FAC no later than nine months after the end of the fiscal year or 30 days after receipt of the auditor’s report, whichever is earlier. Condition: The Institution did not submit its Single Audit report for the fiscal year ended June 30, 2022 to the Federal Audit Clearinghouse (FAC) within the required timeframe. The report was due within nine months after the end of the fiscal year, as per federal regulations. As of the report date, has not been submitted. Best practices, as highlighted by the Government Finance Officers Association (GFOA) and the Council on Financial Assistance Reform (COFAR), recommend that entities establish internal processes to ensure compliance with federal reporting deadlines, such as implementing a calendar of key reporting dates and assigning specific responsibilities to team members to monitor and manage audit reporting submissions. Effect: Failure to submit the Single Audit report timely could result in non-compliance with federal regulations, jeopardizing the Institution’s eligibility to receive future federal awards or funding. Additionally, late submissions may lead to increased scrutiny from oversight agencies and affect the entity’s reputation with grantors and other stakeholders. Cause: The late submission appears to have resulted from a combination of factors, including: • Delays in completing the financial close and audit process due to significant deficiencies in the financial closing and reporting disclosed in finding 2022-II-1 and resource constraints, turnover in accounting personnel, or unexpected audit complexities. • A lack of internal processes and controls to monitor and ensure timely submission of the Single Audit report to the FAC. Recommendations: We recommend that the Institution implement the following actions to ensure timely submission of the Single Audit report in the future: 1. Establish a Compliance Calendar: Create a detailed compliance calendar that includes key deadlines for the Single Audit submission, as well as internal milestones leading up to the submission date. This calendar should be regularly reviewed and updated. 2. Assign Responsibility: Designate a specific individual or team within the organization to monitor the audit process and ensure that the submission to the FAC occurs within the required timeframe. 3. Implement Review Procedures: Institute formal review and sign-off procedures for audit deliverables, with specific checkpoints to ensure that the audit report is finalized well before the submission deadline. 4. Communicate with Auditors: Work closely with the external auditors to ensure that any potential delays in the audit process are identified early and mitigated to meet the submission deadline.
Criteria: According to 2 CFR § 200.512 (Report Submission) of the Uniform Guidance, non-federal entities that expend $750,000 or more in federal awards during the fiscal year are required to submit the audit report, including the financial statements and the Schedule of Expenditures of Federal Awards (SEFA), to the FAC no later than nine months after the end of the fiscal year or 30 days after receipt of the auditor’s report, whichever is earlier. Condition: The Institution did not submit its Single Audit report for the fiscal year ended June 30, 2022 to the Federal Audit Clearinghouse (FAC) within the required timeframe. The report was due within nine months after the end of the fiscal year, as per federal regulations. As of the report date, has not been submitted. Best practices, as highlighted by the Government Finance Officers Association (GFOA) and the Council on Financial Assistance Reform (COFAR), recommend that entities establish internal processes to ensure compliance with federal reporting deadlines, such as implementing a calendar of key reporting dates and assigning specific responsibilities to team members to monitor and manage audit reporting submissions. Effect: Failure to submit the Single Audit report timely could result in non-compliance with federal regulations, jeopardizing the Institution’s eligibility to receive future federal awards or funding. Additionally, late submissions may lead to increased scrutiny from oversight agencies and affect the entity’s reputation with grantors and other stakeholders. Cause: The late submission appears to have resulted from a combination of factors, including: • Delays in completing the financial close and audit process due to significant deficiencies in the financial closing and reporting disclosed in finding 2022-II-1 and resource constraints, turnover in accounting personnel, or unexpected audit complexities. • A lack of internal processes and controls to monitor and ensure timely submission of the Single Audit report to the FAC. Recommendations: We recommend that the Institution implement the following actions to ensure timely submission of the Single Audit report in the future: 1. Establish a Compliance Calendar: Create a detailed compliance calendar that includes key deadlines for the Single Audit submission, as well as internal milestones leading up to the submission date. This calendar should be regularly reviewed and updated. 2. Assign Responsibility: Designate a specific individual or team within the organization to monitor the audit process and ensure that the submission to the FAC occurs within the required timeframe. 3. Implement Review Procedures: Institute formal review and sign-off procedures for audit deliverables, with specific checkpoints to ensure that the audit report is finalized well before the submission deadline. 4. Communicate with Auditors: Work closely with the external auditors to ensure that any potential delays in the audit process are identified early and mitigated to meet the submission deadline.
Criteria: According to 2 CFR § 200.512 (Report Submission) of the Uniform Guidance, non-federal entities that expend $750,000 or more in federal awards during the fiscal year are required to submit the audit report, including the financial statements and the Schedule of Expenditures of Federal Awards (SEFA), to the FAC no later than nine months after the end of the fiscal year or 30 days after receipt of the auditor’s report, whichever is earlier. Condition: The Institution did not submit its Single Audit report for the fiscal year ended June 30, 2022 to the Federal Audit Clearinghouse (FAC) within the required timeframe. The report was due within nine months after the end of the fiscal year, as per federal regulations. As of the report date, has not been submitted. Best practices, as highlighted by the Government Finance Officers Association (GFOA) and the Council on Financial Assistance Reform (COFAR), recommend that entities establish internal processes to ensure compliance with federal reporting deadlines, such as implementing a calendar of key reporting dates and assigning specific responsibilities to team members to monitor and manage audit reporting submissions. Effect: Failure to submit the Single Audit report timely could result in non-compliance with federal regulations, jeopardizing the Institution’s eligibility to receive future federal awards or funding. Additionally, late submissions may lead to increased scrutiny from oversight agencies and affect the entity’s reputation with grantors and other stakeholders. Cause: The late submission appears to have resulted from a combination of factors, including: • Delays in completing the financial close and audit process due to significant deficiencies in the financial closing and reporting disclosed in finding 2022-II-1 and resource constraints, turnover in accounting personnel, or unexpected audit complexities. • A lack of internal processes and controls to monitor and ensure timely submission of the Single Audit report to the FAC. Recommendations: We recommend that the Institution implement the following actions to ensure timely submission of the Single Audit report in the future: 1. Establish a Compliance Calendar: Create a detailed compliance calendar that includes key deadlines for the Single Audit submission, as well as internal milestones leading up to the submission date. This calendar should be regularly reviewed and updated. 2. Assign Responsibility: Designate a specific individual or team within the organization to monitor the audit process and ensure that the submission to the FAC occurs within the required timeframe. 3. Implement Review Procedures: Institute formal review and sign-off procedures for audit deliverables, with specific checkpoints to ensure that the audit report is finalized well before the submission deadline. 4. Communicate with Auditors: Work closely with the external auditors to ensure that any potential delays in the audit process are identified early and mitigated to meet the submission deadline.
2022-003 The audit report and data collection form not submitted as required Federal Program: WIOA Youth Program and Community Development Block CFDA Number: 17.259 and 14.218 Compliance Requirement: Reporting Repeat Finding: Yes Type of Finding: Noncompliance, Significant Deficiency Questioned Costs: None Criteria: In accordance with Title 2 CFR § 200.512 (a), the audit package and the data collection forms shall be submitted 30 days after receipts of the Auditors’ report, or nine months after the end of the fiscal year end date, whichever comes first. Condition: The Single Audit Report for the year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse within the required period. Cause: The organization experienced staffing shortages which led to Management not providing the necessary documents needed for the audit in a timely manner. Effect: Access, Inc. is not in compliance with the requirement of Title 2 § CFR 200.512 (a). Recommendation: Access, Inc’s management should ensure the audit is completed within the required time period and submitted to the Federal Audit Clearing house timely. Management’s Response: Access, Inc. concurs with the finding and has begun implementing corrective actions.
Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)) to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Condition: The fiscal year ended June 30, 2022 audit report, including reporting required under Uniform Guidance, was not filed with the appropriate agencies by the Montana statutory and Uniform Guidance filing due dates of within nine months after the fiscal year end of June 30, 2022 (March 31, 2023). Context: The Florence-Carlton School District No. 15-6 had historically timely filed its audits to the respective agencies as required by law. Effect: Florence-Carlton K-12 School District No. 15-16 filed the audit report and data collection form to the state and federal agencies after the required due date of March 31, 2023 and is not in compliance with state and federal filing requirements. . Cause: The Florence-Carlton School District No. 15-6 had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2022. Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures could include additional training and assistance from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 98. Repeat Finding: No
Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)) to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Condition: The fiscal year ended June 30, 2022 audit report, including reporting required under Uniform Guidance, was not filed with the appropriate agencies by the Montana statutory and Uniform Guidance filing due dates of within nine months after the fiscal year end of June 30, 2022 (March 31, 2023). Context: The Florence-Carlton School District No. 15-6 had historically timely filed its audits to the respective agencies as required by law. Effect: Florence-Carlton K-12 School District No. 15-16 filed the audit report and data collection form to the state and federal agencies after the required due date of March 31, 2023 and is not in compliance with state and federal filing requirements. . Cause: The Florence-Carlton School District No. 15-6 had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2022. Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures could include additional training and assistance from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 98. Repeat Finding: No
Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)) to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Condition: The fiscal year ended June 30, 2022 audit report, including reporting required under Uniform Guidance, was not filed with the appropriate agencies by the Montana statutory and Uniform Guidance filing due dates of within nine months after the fiscal year end of June 30, 2022 (March 31, 2023). Context: The Florence-Carlton School District No. 15-6 had historically timely filed its audits to the respective agencies as required by law. Effect: Florence-Carlton K-12 School District No. 15-16 filed the audit report and data collection form to the state and federal agencies after the required due date of March 31, 2023 and is not in compliance with state and federal filing requirements. . Cause: The Florence-Carlton School District No. 15-6 had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2022. Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures could include additional training and assistance from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 98. Repeat Finding: No
Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)) to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Condition: The fiscal year ended June 30, 2022 audit report, including reporting required under Uniform Guidance, was not filed with the appropriate agencies by the Montana statutory and Uniform Guidance filing due dates of within nine months after the fiscal year end of June 30, 2022 (March 31, 2023). Context: The Florence-Carlton School District No. 15-6 had historically timely filed its audits to the respective agencies as required by law. Effect: Florence-Carlton K-12 School District No. 15-16 filed the audit report and data collection form to the state and federal agencies after the required due date of March 31, 2023 and is not in compliance with state and federal filing requirements. . Cause: The Florence-Carlton School District No. 15-6 had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2022. Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures could include additional training and assistance from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 98. Repeat Finding: No
Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)) to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Condition: The fiscal year ended June 30, 2022 audit report, including reporting required under Uniform Guidance, was not filed with the appropriate agencies by the Montana statutory and Uniform Guidance filing due dates of within nine months after the fiscal year end of June 30, 2022 (March 31, 2023). Context: The Florence-Carlton School District No. 15-6 had historically timely filed its audits to the respective agencies as required by law. Effect: Florence-Carlton K-12 School District No. 15-16 filed the audit report and data collection form to the state and federal agencies after the required due date of March 31, 2023 and is not in compliance with state and federal filing requirements. . Cause: The Florence-Carlton School District No. 15-6 had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2022. Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures could include additional training and assistance from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 98. Repeat Finding: No
Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)) to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Condition: The fiscal year ended June 30, 2022 audit report, including reporting required under Uniform Guidance, was not filed with the appropriate agencies by the Montana statutory and Uniform Guidance filing due dates of within nine months after the fiscal year end of June 30, 2022 (March 31, 2023). Context: The Florence-Carlton School District No. 15-6 had historically timely filed its audits to the respective agencies as required by law. Effect: Florence-Carlton K-12 School District No. 15-16 filed the audit report and data collection form to the state and federal agencies after the required due date of March 31, 2023 and is not in compliance with state and federal filing requirements. . Cause: The Florence-Carlton School District No. 15-6 had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2022. Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures could include additional training and assistance from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 98. Repeat Finding: No
Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)) to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Condition: The fiscal year ended June 30, 2022 audit report, including reporting required under Uniform Guidance, was not filed with the appropriate agencies by the Montana statutory and Uniform Guidance filing due dates of within nine months after the fiscal year end of June 30, 2022 (March 31, 2023). Context: The Florence-Carlton School District No. 15-6 had historically timely filed its audits to the respective agencies as required by law. Effect: Florence-Carlton K-12 School District No. 15-16 filed the audit report and data collection form to the state and federal agencies after the required due date of March 31, 2023 and is not in compliance with state and federal filing requirements. . Cause: The Florence-Carlton School District No. 15-6 had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2022. Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures could include additional training and assistance from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 98. Repeat Finding: No
Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)) to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Condition: The fiscal year ended June 30, 2022 audit report, including reporting required under Uniform Guidance, was not filed with the appropriate agencies by the Montana statutory and Uniform Guidance filing due dates of within nine months after the fiscal year end of June 30, 2022 (March 31, 2023). Context: The Florence-Carlton School District No. 15-6 had historically timely filed its audits to the respective agencies as required by law. Effect: Florence-Carlton K-12 School District No. 15-16 filed the audit report and data collection form to the state and federal agencies after the required due date of March 31, 2023 and is not in compliance with state and federal filing requirements. . Cause: The Florence-Carlton School District No. 15-6 had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2022. Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures could include additional training and assistance from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 98. Repeat Finding: No
Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)) to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Condition: The fiscal year ended June 30, 2022 audit report, including reporting required under Uniform Guidance, was not filed with the appropriate agencies by the Montana statutory and Uniform Guidance filing due dates of within nine months after the fiscal year end of June 30, 2022 (March 31, 2023). Context: The Florence-Carlton School District No. 15-6 had historically timely filed its audits to the respective agencies as required by law. Effect: Florence-Carlton K-12 School District No. 15-16 filed the audit report and data collection form to the state and federal agencies after the required due date of March 31, 2023 and is not in compliance with state and federal filing requirements. . Cause: The Florence-Carlton School District No. 15-6 had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2022. Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures could include additional training and assistance from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 98. Repeat Finding: No
Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)) to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Condition: The fiscal year ended June 30, 2022 audit report, including reporting required under Uniform Guidance, was not filed with the appropriate agencies by the Montana statutory and Uniform Guidance filing due dates of within nine months after the fiscal year end of June 30, 2022 (March 31, 2023). Context: The Florence-Carlton School District No. 15-6 had historically timely filed its audits to the respective agencies as required by law. Effect: Florence-Carlton K-12 School District No. 15-16 filed the audit report and data collection form to the state and federal agencies after the required due date of March 31, 2023 and is not in compliance with state and federal filing requirements. . Cause: The Florence-Carlton School District No. 15-6 had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2022. Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures could include additional training and assistance from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 98. Repeat Finding: No