Finding Text
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.