Finding Text
FINDING REFERENCE NUMBER 2025-009 FEDERAL PROGRAMS ALL MAJOR PROGRAMS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING INTERNAL CONTROL AND COMPLIANCE – SIGNIFICANT DEFICIENCY AND NONCOMPLIANCE CRITERIA 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed and the data collection form described in paragraph (b) of this Section and reporting package described in paragraph (c) of this Section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDE did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2025 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDE was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. This is a systemic deficiency. On March 2026, PRDE requested a waiver to US Department of Education, establishing why the Single Audit might not be issued on or before the due date, but no response was received. STATEMENT OF CAUSE The PRDE was obtaining all required data for the Programs ALN 97.036 and 14.228; and validating all required information as the Compliance Supplement 2025 and the Uniform Guidance version of 2024 requires. The Compliance Supplement was issued on November 27, 2025, affecting the timing of the SEFA preparation in accordance with the requirements. POSSIBLE ASSERTED EFFECT The PRDE did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Reference Number 2024-010). RECOMMENDATION We recommend the PRDE maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDE should continue the implementation of internal controls in accordance with the Uniform Guidance.