Finding 1168794 (2025-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-01-12

AI Summary

  • Core Issue: The School failed to submit the FY 2024 Single Audit report to the Federal Audit Clearinghouse.
  • Impacted Requirements: This is a violation of 2 CFR 200.512(a), which mandates submission within 9 months of fiscal year-end.
  • Recommended Follow-Up: Management should create a formal process to ensure timely submission of all future Single Audit reports.

Finding Text

2025-001 - Failure to Submit Prior Year Single Audit Report to Federal Audit Clearinghouse Type of Finding: Other Finding Criteria: 2 CFR 200.512(a) requires auditees to submit the reporting package and data collection form to the FAC within 9 months of the fiscal year-end or 30 days after receipt of the auditor’s report, whichever is earlier. Condition: The School did not submit its FY 2024 Single Audit report to the Federal Audit Clearinghouse as required. Effect: Noncompliance with federal reporting requirements. The prior year’s audit information is not available in the public federal database as required. Cause: The report was not submitted due to an oversight by management. Recommendation: We recommend that management establish a formal process to ensure timely submission of all future Single Audit reporting packages to the Federal Audit Clearinghouse.

Corrective Action Plan

Corrective Action Plan (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The School will implement the recommendation. Officials Responsible for Ensuring CAP: The School Director is the official responsible for ensuring corrective action. Planned Completion Date for CAP: The planned completion date for the CAP is June 30, 2026. Plan to Monitor Completion of CAP: The School Board will be monitoring this corrective action plan.

Categories

Reporting Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
84.041 IMPACT AID $1.24M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $65,766
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $42,257
84.027 SPECIAL EDUCATION GRANTS TO STATES $39,596
10.553 SCHOOL BREAKFAST PROGRAM $37,604
84.358 RURAL EDUCATION $13,397
93.778 MEDICAL ASSISTANCE PROGRAM $11,902
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $10,000
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $9,668
10.555 NATIONAL SCHOOL LUNCH PROGRAM $9,223
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $7,997
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $7,350
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $131