Finding 1078469 (2022-004)

Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Education Stabilization Fund CFDA number: 84.425D, 84.425U Award number: 006-0087-92-2021 and 006-0087-93-2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The District recieved additional federal funding due the the Covid-19 pandemic and did not realize a single audit was required. Repeat: No Auditor's Recommendations: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The District is working with the auditors to get the District caught up to ensure that the 2024 financial statement audit is submitted on time.