Finding 1164805 (2024-004)

2024-004- Reporting Federal Agency: U.S. Department of the Treasury Award Name: Coronavirus State and Local Fiscal Recovery Funds Program Year: 2024 Assistance Listing Number: 21.027 Compliance: Reporting Finding Type: Significant deficiency in internal control over compliance and noncompliance Criteria: Management is responsible for submitting timely, accurate reporting based on the terms of the grant agreement. Reports must be supported by accounting records. Condition: During audit testing it was noted that the District did not submit required quarterly reports. Cause of Condition: The failure to submit the required reports was due to an unclear process for tracking due dates. No one at the District was assigned to make sure the reports were prepared and submitted. Effect of Condition: Failure to submit required reports impairs the federal awarding agency’s ability to monitor grant progress. Recommendation: It is recommended that management develop and implement procedures to ensure timely submission of all required reports. This should include establishing a tracking system and designating responsible personnel for monitoring compliance with grant reporting deadlines.View of Responsible Officials and Planned Corrective Action: The District will work with the granting Agency to get the form to properly report on a quarterly basis. Planned Implementation Date of Corrective Action: July 2025/Ongoing Person Responsible for Corrective Action: F.X. Flinn, Board Chair