Finding Text
AL#84.027 and #84.173 Special Education – Grants to States (IDEAS, Part B) Special Education Cluster award year 2025. Reporting (L) Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition During review on the Federal Audit Clearinghouse website, we noted that the last submission of the Council’s audited financial statements was fiscal year ended June 30, 2020. Context. We reviewed the one required report. Cause Management oversight. Effect The Council is not in compliance with Uniform Guidance’s reporting requirements. Questioned Costs Not applicable. Repeat Finding No. Recommendation We recommend the Council implement controls to ensure all required reports are filed timely. Management’s Response The Council is in agreement with the recommendation.