Finding 1100780 (2024-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-02-24

AI Summary

  • Core Issue: The District failed to submit its audited financial statements to the Federal Audit Clearinghouse (FAC) on time.
  • Impacted Requirements: This non-compliance violates 2 U.S. Code of Federal Regulations (CFR) 200.512, risking future federal funding.
  • Recommended Follow-Up: The District should enhance its policies and procedures to ensure timely submissions as required by federal regulations.

Finding Text

Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the District is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or nine months after the fiscal year end, whichever occurs earlier. Condition: The audited financial statements for the periods ended August 31, 2022 and 2023 were not submitted to the Federal Audit Clearinghouse (FAC) system. Cause: The District did not have adequate policies and procedures to ensure compliance of timely filing of the single audit reporting package to the Federal Audit Clearinghouse (FAC) by the required deadlines. Effect: The District is non-compliant with timely submission under 2 U.S. Code of Federal Regulations (CFR) 200.512. This could result in a loss of future federal funding. Auditor’s Recommendation: We recommend the District review policies and procedures to ensure all submissions as required by 2 U.S. Code of Federal Regulations (CFR) 200.512 are submitted timely. Management's Response: District management will review their grant management policies and procedures to ensure that they are in compliance with all reporting requirements.

Categories

Reporting

Other Findings in this Audit

  • 524338 2024-002
    Significant Deficiency
  • 524339 2024-002
    Significant Deficiency
  • 524340 2024-002
    Significant Deficiency
  • 1100781 2024-002
    Significant Deficiency
  • 1100782 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Covid-19 Education Stabilization Fund: Arp Esser III Grant $553,576
10.555 National School Lunch Program - Cash Assistance $163,792
84.334 Gaining Early Awareness and Readiness (gear Up) $140,000
84.425 Covid-19 Education Stabilization Fund: Crrsa Esser II Grant $98,555
10.553 School Breakfast Program $94,331
84.367 Esea, Title Ii, Part A - Supporting Effective Instruction $21,417
84.010 Esea, Title I, Part A - Improving Basic Programs $19,735
84.358 Small Rural School Achievement Program $18,087
10.555 National School Lunch Program - Non-Cash Assistance $16,750
84.424 Esea, Title IV - Student Support and Academic Enrichment $14,236
84.425 Covid-19 Education Stabilization Fund: Arp Education for Homeless Children and Youth $9,779
84.048 Career and Technical - Basic Grant $6,958
10.555 Covid-19 National School Lunch Program - Supply Chain Assistance Grant $5,842
84.424 Esea, Title IV - Stronger Connections $1,500
10.560 State Administrative Costs (sae) $38