Finding 2022-002Significant deficiency in internal controls over compliance for reporting related to the submission of Single Audit reportingpackage.Federal Agency: All awardsProgram Title: All awardsALN: All awardsAward Number: All awardsAward Period: All awardsCriteriaIn accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package mustbe submitted within the earlier of 30 calendar days after receipt of the auditor?s report(s), or nine months after the end ofthe audit period.Condition/Context for EvaluationThere was not a system of controls in place to prevent a late submission of the Single Audit reporting package, including thedata collection form to the Federal Audit Clearinghouse.Effect or Potential EffectThe Single Audit reporting package and related data collection form for the year ended June 30, 2022 was not submitted bythe due date.Questioned CostsNot applicable.CauseInternal controls were not in place to ensure timely filing.Repeat FindingThis is a repeat finding of 2021-001RecommendationWe recommend that the Organization review the internal controls in place to ensure the data collection form and reportingpackage can be submitted timely to the Federal Audit Clearinghouse.Views of Responsible Officials of AuditeeManagement agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-002Significant deficiency in internal controls over compliance for reporting related to the submission of Single Audit reportingpackage.Federal Agency: All awardsProgram Title: All awardsALN: All awardsAward Number: All awardsAward Period: All awardsCriteriaIn accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package mustbe submitted within the earlier of 30 calendar days after receipt of the auditor?s report(s), or nine months after the end ofthe audit period.Condition/Context for EvaluationThere was not a system of controls in place to prevent a late submission of the Single Audit reporting package, including thedata collection form to the Federal Audit Clearinghouse.Effect or Potential EffectThe Single Audit reporting package and related data collection form for the year ended June 30, 2022 was not submitted bythe due date.Questioned CostsNot applicable.CauseInternal controls were not in place to ensure timely filing.Repeat FindingThis is a repeat finding of 2021-001RecommendationWe recommend that the Organization review the internal controls in place to ensure the data collection form and reportingpackage can be submitted timely to the Federal Audit Clearinghouse.Views of Responsible Officials of AuditeeManagement agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-002Significant deficiency in internal controls over compliance for reporting related to the submission of Single Audit reportingpackage.Federal Agency: All awardsProgram Title: All awardsALN: All awardsAward Number: All awardsAward Period: All awardsCriteriaIn accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package mustbe submitted within the earlier of 30 calendar days after receipt of the auditor?s report(s), or nine months after the end ofthe audit period.Condition/Context for EvaluationThere was not a system of controls in place to prevent a late submission of the Single Audit reporting package, including thedata collection form to the Federal Audit Clearinghouse.Effect or Potential EffectThe Single Audit reporting package and related data collection form for the year ended June 30, 2022 was not submitted bythe due date.Questioned CostsNot applicable.CauseInternal controls were not in place to ensure timely filing.Repeat FindingThis is a repeat finding of 2021-001RecommendationWe recommend that the Organization review the internal controls in place to ensure the data collection form and reportingpackage can be submitted timely to the Federal Audit Clearinghouse.Views of Responsible Officials of AuditeeManagement agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-002Significant deficiency in internal controls over compliance for reporting related to the submission of Single Audit reportingpackage.Federal Agency: All awardsProgram Title: All awardsALN: All awardsAward Number: All awardsAward Period: All awardsCriteriaIn accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package mustbe submitted within the earlier of 30 calendar days after receipt of the auditor?s report(s), or nine months after the end ofthe audit period.Condition/Context for EvaluationThere was not a system of controls in place to prevent a late submission of the Single Audit reporting package, including thedata collection form to the Federal Audit Clearinghouse.Effect or Potential EffectThe Single Audit reporting package and related data collection form for the year ended June 30, 2022 was not submitted bythe due date.Questioned CostsNot applicable.CauseInternal controls were not in place to ensure timely filing.Repeat FindingThis is a repeat finding of 2021-001RecommendationWe recommend that the Organization review the internal controls in place to ensure the data collection form and reportingpackage can be submitted timely to the Federal Audit Clearinghouse.Views of Responsible Officials of AuditeeManagement agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-002Significant deficiency in internal controls over compliance for reporting related to the submission of Single Audit reportingpackage.Federal Agency: All awardsProgram Title: All awardsALN: All awardsAward Number: All awardsAward Period: All awardsCriteriaIn accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package mustbe submitted within the earlier of 30 calendar days after receipt of the auditor?s report(s), or nine months after the end ofthe audit period.Condition/Context for EvaluationThere was not a system of controls in place to prevent a late submission of the Single Audit reporting package, including thedata collection form to the Federal Audit Clearinghouse.Effect or Potential EffectThe Single Audit reporting package and related data collection form for the year ended June 30, 2022 was not submitted bythe due date.Questioned CostsNot applicable.CauseInternal controls were not in place to ensure timely filing.Repeat FindingThis is a repeat finding of 2021-001RecommendationWe recommend that the Organization review the internal controls in place to ensure the data collection form and reportingpackage can be submitted timely to the Federal Audit Clearinghouse.Views of Responsible Officials of AuditeeManagement agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-002Significant deficiency in internal controls over compliance for reporting related to the submission of Single Audit reportingpackage.Federal Agency: All awardsProgram Title: All awardsALN: All awardsAward Number: All awardsAward Period: All awardsCriteriaIn accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package mustbe submitted within the earlier of 30 calendar days after receipt of the auditor?s report(s), or nine months after the end ofthe audit period.Condition/Context for EvaluationThere was not a system of controls in place to prevent a late submission of the Single Audit reporting package, including thedata collection form to the Federal Audit Clearinghouse.Effect or Potential EffectThe Single Audit reporting package and related data collection form for the year ended June 30, 2022 was not submitted bythe due date.Questioned CostsNot applicable.CauseInternal controls were not in place to ensure timely filing.Repeat FindingThis is a repeat finding of 2021-001RecommendationWe recommend that the Organization review the internal controls in place to ensure the data collection form and reportingpackage can be submitted timely to the Federal Audit Clearinghouse.Views of Responsible Officials of AuditeeManagement agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-002Significant deficiency in internal controls over compliance for reporting related to the submission of Single Audit reportingpackage.Federal Agency: All awardsProgram Title: All awardsALN: All awardsAward Number: All awardsAward Period: All awardsCriteriaIn accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package mustbe submitted within the earlier of 30 calendar days after receipt of the auditor?s report(s), or nine months after the end ofthe audit period.Condition/Context for EvaluationThere was not a system of controls in place to prevent a late submission of the Single Audit reporting package, including thedata collection form to the Federal Audit Clearinghouse.Effect or Potential EffectThe Single Audit reporting package and related data collection form for the year ended June 30, 2022 was not submitted bythe due date.Questioned CostsNot applicable.CauseInternal controls were not in place to ensure timely filing.Repeat FindingThis is a repeat finding of 2021-001RecommendationWe recommend that the Organization review the internal controls in place to ensure the data collection form and reportingpackage can be submitted timely to the Federal Audit Clearinghouse.Views of Responsible Officials of AuditeeManagement agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-002Significant deficiency in internal controls over compliance for reporting related to the submission of Single Audit reportingpackage.Federal Agency: All awardsProgram Title: All awardsALN: All awardsAward Number: All awardsAward Period: All awardsCriteriaIn accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package mustbe submitted within the earlier of 30 calendar days after receipt of the auditor?s report(s), or nine months after the end ofthe audit period.Condition/Context for EvaluationThere was not a system of controls in place to prevent a late submission of the Single Audit reporting package, including thedata collection form to the Federal Audit Clearinghouse.Effect or Potential EffectThe Single Audit reporting package and related data collection form for the year ended June 30, 2022 was not submitted bythe due date.Questioned CostsNot applicable.CauseInternal controls were not in place to ensure timely filing.Repeat FindingThis is a repeat finding of 2021-001RecommendationWe recommend that the Organization review the internal controls in place to ensure the data collection form and reportingpackage can be submitted timely to the Federal Audit Clearinghouse.Views of Responsible Officials of AuditeeManagement agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-002Significant deficiency in internal controls over compliance for reporting related to the submission of Single Audit reportingpackage.Federal Agency: All awardsProgram Title: All awardsALN: All awardsAward Number: All awardsAward Period: All awardsCriteriaIn accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package mustbe submitted within the earlier of 30 calendar days after receipt of the auditor?s report(s), or nine months after the end ofthe audit period.Condition/Context for EvaluationThere was not a system of controls in place to prevent a late submission of the Single Audit reporting package, including thedata collection form to the Federal Audit Clearinghouse.Effect or Potential EffectThe Single Audit reporting package and related data collection form for the year ended June 30, 2022 was not submitted bythe due date.Questioned CostsNot applicable.CauseInternal controls were not in place to ensure timely filing.Repeat FindingThis is a repeat finding of 2021-001RecommendationWe recommend that the Organization review the internal controls in place to ensure the data collection form and reportingpackage can be submitted timely to the Federal Audit Clearinghouse.Views of Responsible Officials of AuditeeManagement agrees with the finding and has provided the accompanying corrective action plan.
2022-001. US Department of AgricultureSchool Food Service Program CFDA No. 10.553, 10.555, and 10.559 (repeat finding #2016-1 and #2017-1 from prior years).Criteria: 2 CFR ?200.508(a) requires the auditee to ensure that an audit is properly performed and submitted when due in accordance with ? 200.512(a)(1) Report submission.Condition: Yeshiva Imrei Chaim Viznitz ? School Food Service Program did submit the annual report on a timely basis.Questioned Costs: None.Effect: Yeshiva Imrei Chaim Viznitz ? School Food Service Program did fulfill its requirement of timely submission of the annual reports.Context: Previous period audits of the timing of submittal of the audit report indicated that those reports were not submitted on a timely basis.Auditor?s Recommendation: Yeshiva Imrei Chaim Viznitz - School Food Service Program should maintain its newly established procedures to ensure that all future reports can be submitted on a timely basis as was done this year.Views of the responsible officials and planned corrective actions: Management has successfully implemented procedures which ensure that reports are submitted on a timely basis. While procedures were instituted in the preceding reporting period to eliminate the causes of previous period delays, new issues related to ongoing Covid-19 restrictions cropped up which inhibited the timely filing of the aforementioned period?s reports. Management tweaked the reporting process in the previous period in order to account for those obstacles as well. As such, Management is able to submit the report for 6/30/2022 in a timely manner, by 3/31/2023 or earlier.
2022-001. US Department of AgricultureSchool Food Service Program CFDA No. 10.553, 10.555, and 10.559 (repeat finding #2016-1 and #2017-1 from prior years).Criteria: 2 CFR ?200.508(a) requires the auditee to ensure that an audit is properly performed and submitted when due in accordance with ? 200.512(a)(1) Report submission.Condition: Yeshiva Imrei Chaim Viznitz ? School Food Service Program did submit the annual report on a timely basis.Questioned Costs: None.Effect: Yeshiva Imrei Chaim Viznitz ? School Food Service Program did fulfill its requirement of timely submission of the annual reports.Context: Previous period audits of the timing of submittal of the audit report indicated that those reports were not submitted on a timely basis.Auditor?s Recommendation: Yeshiva Imrei Chaim Viznitz - School Food Service Program should maintain its newly established procedures to ensure that all future reports can be submitted on a timely basis as was done this year.Views of the responsible officials and planned corrective actions: Management has successfully implemented procedures which ensure that reports are submitted on a timely basis. While procedures were instituted in the preceding reporting period to eliminate the causes of previous period delays, new issues related to ongoing Covid-19 restrictions cropped up which inhibited the timely filing of the aforementioned period?s reports. Management tweaked the reporting process in the previous period in order to account for those obstacles as well. As such, Management is able to submit the report for 6/30/2022 in a timely manner, by 3/31/2023 or earlier.
2022-001. US Department of AgricultureSchool Food Service Program CFDA No. 10.553, 10.555, and 10.559 (repeat finding #2016-1 and #2017-1 from prior years).Criteria: 2 CFR ?200.508(a) requires the auditee to ensure that an audit is properly performed and submitted when due in accordance with ? 200.512(a)(1) Report submission.Condition: Yeshiva Imrei Chaim Viznitz ? School Food Service Program did submit the annual report on a timely basis.Questioned Costs: None.Effect: Yeshiva Imrei Chaim Viznitz ? School Food Service Program did fulfill its requirement of timely submission of the annual reports.Context: Previous period audits of the timing of submittal of the audit report indicated that those reports were not submitted on a timely basis.Auditor?s Recommendation: Yeshiva Imrei Chaim Viznitz - School Food Service Program should maintain its newly established procedures to ensure that all future reports can be submitted on a timely basis as was done this year.Views of the responsible officials and planned corrective actions: Management has successfully implemented procedures which ensure that reports are submitted on a timely basis. While procedures were instituted in the preceding reporting period to eliminate the causes of previous period delays, new issues related to ongoing Covid-19 restrictions cropped up which inhibited the timely filing of the aforementioned period?s reports. Management tweaked the reporting process in the previous period in order to account for those obstacles as well. As such, Management is able to submit the report for 6/30/2022 in a timely manner, by 3/31/2023 or earlier.
2022-001. US Department of AgricultureSchool Food Service Program CFDA No. 10.553, 10.555, and 10.559 (repeat finding #2016-1 and #2017-1 from prior years).Criteria: 2 CFR ?200.508(a) requires the auditee to ensure that an audit is properly performed and submitted when due in accordance with ? 200.512(a)(1) Report submission.Condition: Yeshiva Imrei Chaim Viznitz ? School Food Service Program did submit the annual report on a timely basis.Questioned Costs: None.Effect: Yeshiva Imrei Chaim Viznitz ? School Food Service Program did fulfill its requirement of timely submission of the annual reports.Context: Previous period audits of the timing of submittal of the audit report indicated that those reports were not submitted on a timely basis.Auditor?s Recommendation: Yeshiva Imrei Chaim Viznitz - School Food Service Program should maintain its newly established procedures to ensure that all future reports can be submitted on a timely basis as was done this year.Views of the responsible officials and planned corrective actions: Management has successfully implemented procedures which ensure that reports are submitted on a timely basis. While procedures were instituted in the preceding reporting period to eliminate the causes of previous period delays, new issues related to ongoing Covid-19 restrictions cropped up which inhibited the timely filing of the aforementioned period?s reports. Management tweaked the reporting process in the previous period in order to account for those obstacles as well. As such, Management is able to submit the report for 6/30/2022 in a timely manner, by 3/31/2023 or earlier.
2022-001. US Department of AgricultureSchool Food Service Program CFDA No. 10.553, 10.555, and 10.559 (repeat finding #2016-1 and #2017-1 from prior years).Criteria: 2 CFR ?200.508(a) requires the auditee to ensure that an audit is properly performed and submitted when due in accordance with ? 200.512(a)(1) Report submission.Condition: Yeshiva Imrei Chaim Viznitz ? School Food Service Program did submit the annual report on a timely basis.Questioned Costs: None.Effect: Yeshiva Imrei Chaim Viznitz ? School Food Service Program did fulfill its requirement of timely submission of the annual reports.Context: Previous period audits of the timing of submittal of the audit report indicated that those reports were not submitted on a timely basis.Auditor?s Recommendation: Yeshiva Imrei Chaim Viznitz - School Food Service Program should maintain its newly established procedures to ensure that all future reports can be submitted on a timely basis as was done this year.Views of the responsible officials and planned corrective actions: Management has successfully implemented procedures which ensure that reports are submitted on a timely basis. While procedures were instituted in the preceding reporting period to eliminate the causes of previous period delays, new issues related to ongoing Covid-19 restrictions cropped up which inhibited the timely filing of the aforementioned period?s reports. Management tweaked the reporting process in the previous period in order to account for those obstacles as well. As such, Management is able to submit the report for 6/30/2022 in a timely manner, by 3/31/2023 or earlier.
Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition: As of May 2024, the fiscal year 2022 reporting package and data collection form had not been submitted to the Federal Audit Clearinghouse. Cause: The City’s fiscal year 2022 audit was not completed by nine months after the end of the audit period. Effect: The City is out of compliance with 2 CFR 200.512(a). Recommendation: Procedures should be developed to ensure the single audit reporting package and data collection form are filed by the due date. Response: With the January 1, 2022 simultaneous staffing turnover of Mayor, Clerk, Deputy Clerk, Water Clerk, City Judge, Court Clerk, and City Attorney, the City of Dillon was delayed in closing the fiscal year 2022 books. The City has engaged a Certified Public Accountant (CPA) to prepare the fiscal year 2023 annual financial report and an audit firm to perform the fiscal year 2023 audit, which is expected to be completed in summer 2024.
Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition: As of May 2024, the fiscal year 2022 reporting package and data collection form had not been submitted to the Federal Audit Clearinghouse. Cause: The City’s fiscal year 2022 audit was not completed by nine months after the end of the audit period. Effect: The City is out of compliance with 2 CFR 200.512(a). Recommendation: Procedures should be developed to ensure the single audit reporting package and data collection form are filed by the due date. Response: With the January 1, 2022 simultaneous staffing turnover of Mayor, Clerk, Deputy Clerk, Water Clerk, City Judge, Court Clerk, and City Attorney, the City of Dillon was delayed in closing the fiscal year 2022 books. The City has engaged a Certified Public Accountant (CPA) to prepare the fiscal year 2023 annual financial report and an audit firm to perform the fiscal year 2023 audit, which is expected to be completed in summer 2024.
Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition: As of May 2024, the fiscal year 2022 reporting package and data collection form had not been submitted to the Federal Audit Clearinghouse. Cause: The City’s fiscal year 2022 audit was not completed by nine months after the end of the audit period. Effect: The City is out of compliance with 2 CFR 200.512(a). Recommendation: Procedures should be developed to ensure the single audit reporting package and data collection form are filed by the due date. Response: With the January 1, 2022 simultaneous staffing turnover of Mayor, Clerk, Deputy Clerk, Water Clerk, City Judge, Court Clerk, and City Attorney, the City of Dillon was delayed in closing the fiscal year 2022 books. The City has engaged a Certified Public Accountant (CPA) to prepare the fiscal year 2023 annual financial report and an audit firm to perform the fiscal year 2023 audit, which is expected to be completed in summer 2024.
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.
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.
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.
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.
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.
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.