Finding Text
Significant Deficiencies /Immaterial Non-Compliance Data Collection Form Not Submitted Timely to the Federal Audit Clearinghouse. Programs: COVID-19 – Elementary & Secondary School Emergency Relief Fund II (ESSER), ALN #84.425D COVID-19 – Elementary & Secondary School Emergency Relief ARP III (ESSER) ALN #84.425U Child Nutrition Cluster: National School Lunch Program ALN #10.555 Summer Food Service Program for Children ALN #10.559 Compliance Requirement: Special Reporting Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single 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 report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely.