Finding Text
Data Collection Form Not Submitted Timely to the Federal Audit Clearinghouse. Programs: Title I grants to local educational agencies, ALN #84.010 COVID-19 – Elementary & Secondary School Emergency Relief I and II, ALN #84.425D COVID-19 – Elementary & Secondary School Emergency Relief III ARP (ESSER) ALN #84.425U Compliance Requirement: Special Reporting Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package 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: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. Response: Please refer to the Auditee’s Corrective Action Plan beginning on page 88.