Finding 1210889 (2024-001)

Material Weakness Repeat Finding
Requirement
ABCEFGHIJLMNP
Questioned Costs
-
Year
2024
Accepted
2026-04-30
Audit: 400233
Auditor: CBIZ CPAS PC

AI Summary

  • Core Issue: The School missed the deadline for the annual filing with the Federal Audit Clearinghouse, which was due by March 31, 2025.
  • Impacted Requirements: The late filing affects the timely administration and assessment of results by grantor officials.
  • Recommended Follow-Up: Implement stronger internal controls to ensure future filings are completed on time.

Finding Text

2024-001 REPORTING (OTHER MATTER) CRITERIA: The School’s annual filing with the Federal Audit Clearinghouse (“FAC”) for fiscal year ended June 30, 2024 was due no later than March 31, 2025. CONDITION: The required annual filing with FAC was not made by the required deadline of March 31, 2025. CAUSE: Due to the timing of the completion of previous audits, the required FAC filing could not be completed by March 31, 2025. EFFECT: Untimely filing hinders the timely administration and assessment of results by grantor officials. PRIOR YEAR FINDING: Yes RECOMMENDATION: We recommend that the School and the School Committee implement additional internal control policies and procedures to enhance the timeliness of procedures. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION: Management’s views and corrective action plan is included at the end of this report after the summary schedule of prior year audit findings and status.

Corrective Action Plan

Audit Finding Reference: 2024-001 Planned Corrective Action: Management acknowledges the finding regarding the untimely submission of the School’s annual filing with the Federal Audit Clearinghouse (FAC) for the fiscal year ended June 30, 2024. The delay was primarily due to the timing of the completion of prior audits, which impacted the School’s ability to meet the March 31, 2025 deadline. To address this issue and improve the timeliness of future filings, the School and School Committee will implement the following corrective actions: 1. Establishment of a Formal Timeline: Management will develop and adopt a detailed annual audit and reporting calendar that includes key milestones for audit completion and FAC submission to ensure adequate time for timely filing. 2. Monitoring and Verification: The School will establish a structured monitoring system that includes regularly scheduled status meetings (at least monthly, and more frequently as deadlines approach) involving key personnel and, when necessary, external auditors. These meetings will be used to review audit progress against established timelines, identify potential delays early, and implement corrective steps in real time. 3. Improved Coordination with Auditors: Management will work closely with external auditors to establish clear expectations for audit completion, including target dates for each major step of the audit. Name of Contact Person: Melissa Martel, Director of Finance Planned Completion Date: June 30, 2026

Categories

Reporting

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $467,403
84.027 SPECIAL EDUCATION GRANTS TO STATES $299,037
10.553 SCHOOL BREAKFAST PROGRAM $271,870
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $71,167
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $53,160
10.555 NATIONAL SCHOOL LUNCH PROGRAM $46,713
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $28,696
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $26,000
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $21,094
84.425 EDUCATION STABILIZATION FUND $8,210