Finding Text
CRITERIA/SPECIFIC REQUIREMENT:
The Code of Federal Regulations (2 CFR §200.512(a)(1)) requires the data collection form and
reporting package be submitted within 30 calendar days after the auditee receives the auditor’s report
or nine months after the end of the audit period (whichever is earlier).
Moreover, Office of the Management and Budget announced that it is waiving the 30-day deadline
for 2022 submissions. Thus, audits will be considered on time if submitted within nine months after
the fiscal period end date.
In addition, the Code (2 CFR §200.303 (a)) requires the Regional Office of Education No. 39 to
establish and maintain effective internal control over the federal award to provide reasonable assurance the Regional Office of Education No. 39 is managing the federal award in compliance with
federal statutes, regulations, and the terms and conditions of the federal award. Effective internal
controls should include procedures to ensure the data collection form and related reporting package
are timely submitted.
Federal oversight agencies use the data collection form and related reporting package as a key tool in
monitoring the accountability of federal awards.
CONDITION:
The Regional Office of Education No. 39 was required to submit its June 30, 2022, data collection
form and related reporting package to the Federal Audit Clearinghouse by March 31, 2023;
however, it was not submitted until January 3, 2024, resulting in a delay of 278 days.
EFFECT:
Failure to submit timely the required federal reports, impairs the ability of federal oversight
agencies to perform such monitoring on a timely basis. Additionally, this resulted in
noncompliance with federal requirements and could also result in the withholding of funding for
other eligible projects or activities involving the Regional Office of Education No. 39.
CAUSE:
Management indicated that the Fiscal Year 2022 Audit packet was finalized late due to delays in
preparing the packets for the prior years (2020 and 2021) and was only submitted in January 2024.
This timeline issue stemmed from a lack of monitoring in previous years, resulting in audits falling
behind.
RECOMMENDATION:
The Regional Office of Education No. 39 should establish and implement internal controls over
timely submission of the data collection form and related reporting package.
MANAGEMENT’S RESPONSE:
The Regional Office of Education No. 39 agrees with the findings and is working with their
contracted accounting firm to ensure that the office gets back on schedule with the yearly audit
deadlines so that the Federal Audit Clearinghouse may be submitted on schedule as well.