Finding Text
Federal Program:
ALN 84.287 Twenty-First Century Community Learning Center
ALN 93.600 Head Start
ALN 14.218 CDBG-DR/Entitlement Grant
ALN 84.215J Full-Service Community School
Category:
Compliance/Internal control
Compliance Requirement:
ReportingCriteria:
2 CFR §200.512 (a) (1) establishes that the audit must be completed and the data collection form described
in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit
period.
Condition:
BGCPR did not submit the required data collection form and reporting package for the year ended June 30, 2024,
within the required period.
Cause:
BGCPR did not have available the financial information necessary to complete the audit procedures and single audit
reporting package.
Effect or potential effect:
Condition may result in noncompliance with the requirements for Reporting.
Recommendation:
We recommend management establish calendars to ascertain submission of data collection form and reporting
package within the required dates.
Views of responsible officials:
BGCPR acknowledges that the delay in the preparation and submission of its audited financial statements was
influenced by several interrelated factors, primarily stemming from the challenges associated with a transitional
period and the unexpected resignation of the Chief Financial Officer (CFO). The absence of a key financial executive
during this period significantly impacted on BGCPR’s ability to compile, review, and finalize the required financial
documentation in accordance with established timelines. As a result, BGCPR was unable to meet the statutory
deadlines for submitting the audited financial statements, including the data collection form and the complete
reporting package, thereby resulting in non-compliance with applicable legal and regulatory reporting requirements.
Recognizing the importance of timely and accurate financial reporting, BGCPR is committed to implementing
corrective measures. These include the development and enforcement of a structured reporting calendar, the
allocation of dedicated resources to support audit preparation, and the establishment of internal checkpoints to
monitor progress. These actions are intended to ensure that future submissions are completed within the required
deadlines, thereby restoring compliance and reinforcing BGCPR’s commitment to transparency and accountability.
As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2025:
a. Developing and enforcing a structured reporting calendar.
b. Allocating dedicated resources to support audit preparation.
c. Establishing internal checkpoints to monitor progress and ensure accountability.
d. Ensure future submissions meet the required deadlines.