Finding Text
2022-001 Late Submission
Federal Program Information:
Funding agency: U.S. Department of Education
Title: Special Education Cluster
AL number: 84.027, 84.027X , 84.173
Award year and number: 2022; 003-9689-77-2022, 003-9689-70-2022, 003-9689-79-202
Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period.
Condition: The fiscal year audit and reporting package is being submitted after the required due date.
Context: We reviewed the audit submission date in comparison to the required due date.
Questioned Costs: To be determined by grantor.
Effect: There is a potential for suspension or cessation of federal and/or state funding.
Cause: The Cooperative had significant turnover in the business office that delayed the completion of the audit.
Repeat: Yes
Auditor's Recommendations: The Cooperative should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
View of Responsible Officials: The Covid-19 pandemic caused delays in the audit and as such the required deadline could not be met. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.