Finding Text
2023-004 Reporting
Federal Program Information
Funding Agency: U.S. Department of Education
Title: Title I Grants to Local Educational Agencies
AL Number: 84.010
Funding Agency: U.S. Department of Education
Title: Impact Aid
AL Number: 84.041
Funding Agency: U.S. Department of Education
Title: ESF
AL Number: 84.425
Funding Agency: U.S. Department of Agriculture
Title: Child Nutrition Cluster
AL Number: 10.553/10.555/10.559
Criteria
To provide reasonable assurance that the reporting requirement to timely file the annual
audited financial statements with the Federal Audit Clearinghouse within nine months of the
District’s year end is met.
Condition
The District’s June 30, 2023 audited financial statements were not filed with the Federal
Audit Clearinghouse within nine months of the District’s year end.
Questioned Costs
Not Applicable
Context
The District’s June 30, 2023 audited financial statements were not filed with the Federal
Audit Clearinghouse within nine months of the District’s year end.
Effect
Non-compliance with Uniform Guidance reporting requirements.
Cause
The District did not contract for audit until after the filing deadline.
Recommendation
Controls should be implemented to contract for audit prior to audit deadline to ensure the
District’s financial statements are audited and filed with the Federal Audit Clearinghouse
within nine months of each year end.
Repeat Finding
This is a repeat finding of 2022-006.
Views of Responsible Officials
See corrective action plan.