Finding Text
Adult Education-Basic Grants to States-ALN #84.002;
U.S. Department of Education
Pass-Through Entity – Pennsylvania Department of Education
Criteria: The Code of Federal Regulations (2 CFR section 200.512(a)(1) requires that the annual audit and data collection form be submitted no later than 9 months after the end of the audit period.
Condition: The annual audit and data collection form submission are being filed after the regulatory deadlines.
Context: The Center has spent greater than $750,000 of direct and indirect federal funds during its fiscal year, As a result, the Center is required to have an audit conducted under Uniform Guidance and upon completion of the audit is required to submit a reporting package to the Federal Audit Clearing House.
Cause: The Center does not have controls in place to ensure that it is adhering to the timelines established in the Code of Federal Regulation. In addition, there was significant turnover in senior management at the Center during the audit period.
Effect: The Center is not in compliance with the Report submission requirements.
Questioned Costs: This finding does not result in questioned costs.
Identification as a repeat finding: This finding is not reported as a repeated finding.
Recommendations: We recommend that the Center implement procedures to ensure that the audit reports are filed within the regulatory deadlines.
Views of Responsible Officials: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.