Finding Text
2025-003 Single Audit Submission CFDA No: 84.041 Program Name: Impact Aid Award Number: N/A Federal Agency: U.S. Department of Education Pass-Through Grantor: N/A Compliance Requirement: L. Reporting Questioned Costs: N/A Summary of Finding: Significant deficiency in internal control over major programs Repeat Finding? Yes Condition The District did not submit the single audit reporting package and related data collection form by the required deadline. Criteria The Uniform Guidance section 200.512 states: "...The audit must be completed and the data collection form....and reporting package....must be submitted within the earlier of 30 calendar days after receipt of the auditor’s reports, or nine months after the end of the audit period." Cause The District experienced turnover in the key position responsible for overseeing the single audit. Effect The District is not in compliance with the requirements of the Uniform Guidance. Recommendation We recommend that the District monitor federal grant expenditures and if it is expected that expenditures will exceed $750,000, the District procure audit services promptly.