Finding 1168770 (2021-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2026-01-12
Audit: 380881
Auditor: BRADY MARTZ LLC

AI Summary

  • Core Issue: The District failed to file audited financial statements for the Child Nutrition Cluster and Coronavirus Relief Fund within the required 9-month period.
  • Impacted Requirements: This non-compliance violates the Uniform Guidance for entities expending over $750,000.
  • Recommended Follow-Up: Implement controls to ensure audits are contracted before the filing deadline to maintain compliance moving forward.

Finding Text

Reporting Federal Program Child Nutrition Cluster AL #10.555 and #10.559 – Material Weakness Coronavirus Relief Fund AL #21.019 – Material Weakness Criteria The Uniform Guidance requires all entities that expend in excess of $750,000 to file audited financial statements within 9 months of year-end. Condition The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within 9 months of the District’s year-end. Cause The District did not contract for the audit until after the filing deadline. Questioned Costs None Context N/A Effect The District is not in compliance with Uniform Guidance requirements. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. View of Responsible Officials and Planned Corrective Actions The District plans to implement the auditor's recommendation

Corrective Action Plan

Contact Person Jackie Cordie, Business Manager Corrective Action Plan The District plans to implement the auditor's recommendation. Planned Completion Date for CAP Fiscal year beginning July 1, 2024

Categories

Material Weakness Reporting School Nutrition Programs

Other Findings in this Audit

  • 1168766 2021-004
    Material Weakness Repeat
  • 1168767 2021-004
    Material Weakness Repeat
  • 1168768 2021-004
    Material Weakness Repeat
  • 1168769 2021-004
    Material Weakness Repeat
  • 1168771 2021-005
    Material Weakness Repeat
  • 1168772 2021-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $827,475
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $340,737
21.019 CORONAVIRUS RELIEF FUND $267,845
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $112,884
97.067 HOMELAND SECURITY GRANT PROGRAM $80,500
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $68,837
10.555 NATIONAL SCHOOL LUNCH PROGRAM $54,130
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $45,891
84.425 EDUCATION STABILIZATION FUND $44,224
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $28,724
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $2,300