Finding 1239898 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-10-02

AI Summary

  • Core Issue: The Organization missed deadlines for submitting federal and state audit reports, which is a significant deficiency in internal controls.
  • Impacted Requirements: The failure to meet deadlines violates 2 CFR Part 200.303(a) and Florida Statutes Section 215.97, affecting compliance and oversight.
  • Recommended Follow-Up: Implement a formal audit submission calendar, assign responsible personnel for submissions, and ensure management reviews confirmations before deadlines.

Finding Text

Finding 2025-002 – Late Filing SIGNIFICANT DEFICIENCY Federal Program / State Project: All Sponsoring Agency: All Criteria: In accordance with 2 CFR Part 200.303(a), the auditee must establish and maintain internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditors’ report, or nine months after the end of the fiscal year of the auditee (whichever is earlier). In accordance with Section 215.97, Florida Statutes, an auditee must promote sound financial management, including effective internal controls, with respect to state financial assistance administered by nonstate entities. The financial reporting package required to be submitted pursuant to Section 215.97(8)(g), Florida Statutes, shall be submitted to the Auditor General and the State awarding agencies within 45 days after delivery of the financial reporting package to the auditee, but no later than 9 months after the end of the fiscal year of the auditee. Condition: The Organization did not complete its audit prior to the federal and state deadlines. The federal and state single audits for the year ended June 30, 2025 were due no later than March 31, 2026. Cause: The Organization does not have adequately designed internal controls to ensure timely submission of Single Audit reporting packages, including:  No documented audit submission calendar covering both federal and Florida Single Audit requirements.  Insufficient assignment of responsibility for submission, certification, and final review. Effect or Potential Effect: Late submissions limit the ability of federal and state awarding agencies and pass‑through entities to timely rely on audit results for monitoring and oversight and increases the risk of administrative or compliance consequences, including enforcement actions or delays in future funding. Questioned Costs: None. This finding relates to reporting compliance and does not result in identifiable questioned costs. Context: The Organization expended both federal awards subject to the audit requirements of 2 CFR Part 200, Subpart F, and State of Florida financial assistance subject to the Florida Single Audit Act during the fiscal year ended June 30, 2025. As a result, the Organization was required to obtain a federal and Florida Single Audit and submit the corresponding federal and Florida Single Audit reporting packages to the appropriate oversight agencies within established statutory deadlines. Management is responsible for ensuring that required audit reporting packages are completed, certified, and submitted timely to allow federal and state awarding agencies and pass‑through entities to rely on the audit results for monitoring and oversight purposes. Repeat Finding: No. Recommendation: We recommend the Organization implement and document internal controls to ensure timely submission of both federal and Florida Single Audit reporting packages, including:  A formal audit submission calendar with statutory deadlines.  Assignment of responsible personnel for preparation, certification, and submission.  Management review of submission confirmation prior to the applicable deadlines. Views of Responsible Officials: Management agrees with this finding. See corrective action plan included at the end of the report.

Corrective Action Plan

Findings Relating to Financials Statement: Finding 2025-002 – Late Filing SUGGESTED CORRECTIVE ACTION PLAN ON LATE FILING Planned Corrective Actions Management will implement a formal Single Audit filing calendar that identifies all statutory deadlines for Federal Single Audit (FAC) and Florida Single Audit submissions, including interim milestones for close, audit fieldwork, report issuance, and filing. The Controller will be assigned to oversee audit coordination, monitor progress against deadlines, and ensure timely submission of all required reporting packages and certifications. Management will implement a submission checklist to verify completeness of the reporting packages prior to submission and will retain documentation evidencing timely filing with both the Federal Audit Clearinghouse and the Florida Auditor General. Management will accelerate year‑end close and audit preparation to allow sufficient time for review and filing prior to statutory deadlines. In addition to the audit filing status being periodically communicated to Executive Leadership Team, the Chair of the Audit Committee and the Chair of the Finance Committee, the calendar will also be shared going forward to enhance governance to support oversight and accountability. Anticipated Completion Date: 09/15/2026 Responsible Person/Title: April Dobes, CFO Management Statement: Management believes these actions will prevent recurrence and ensure timely filing of future Federal and Florida Single Audits.

Categories

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting Significant Deficiency

Other Findings in this Audit

  • 1239880 2025-002
    Material Weakness Repeat
  • 1239881 2025-002
    Material Weakness Repeat
  • 1239882 2025-002
    Material Weakness Repeat
  • 1239883 2025-002
    Material Weakness Repeat
  • 1239884 2025-002
    Material Weakness Repeat
  • 1239885 2025-002
    Material Weakness Repeat
  • 1239886 2025-002
    Material Weakness Repeat
  • 1239887 2025-002
    Material Weakness Repeat
  • 1239888 2025-002
    Material Weakness Repeat
  • 1239889 2025-002
    Material Weakness Repeat
  • 1239890 2025-002
    Material Weakness Repeat
  • 1239891 2025-002
    Material Weakness Repeat
  • 1239892 2025-002
    Material Weakness Repeat
  • 1239893 2025-002
    Material Weakness Repeat
  • 1239894 2025-002
    Material Weakness Repeat
  • 1239895 2025-002
    Material Weakness Repeat
  • 1239896 2025-002
    Material Weakness Repeat
  • 1239897 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 EDUCATION STABILIZATION FUND $3.27M
93.493 CONGRESSIONAL DIRECTIVES $860,851
10.553 SCHOOL BREAKFAST PROGRAM $613,117
84.215 INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS $229,072
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $114,374
16.540 JUVENILE JUSTICE AND DELINQUENCY PREVENTION $81,965
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $75,000
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $10,299