FAC Explorer

Finding 1241288 (2023-004)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2026-10-28
Audit: 415407
Organization: Little Wound School Board, Inc. (SD)
Auditor: BLUEARROW CPA

AI Summary

  • Core Issue: The School failed to submit its audit package and data collection form on time.
  • Impacted Requirements: This violates the Uniform Guidance 2 CFR 200.512(a) deadline of nine months post fiscal year-end.
  • Recommended Follow-Up: The School should secure necessary resources to ensure timely completion of the annual financial report.

Finding Text

Identification of Major Programs Affected: This finding relates to all major programs. Criteria or Specific Requirement: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor's report or 9 months after the end of the fiscal year, whichever comes first. Condition: The School did not complete its audit package and data collection form within the nine months after June 30, 2023. Cause: The School was unable to furnish the necessary audit documentation to ensure timely and accurate reporting. Effect: The School is not in compliance with Uniform Guidance 2 CFR 200.512(a). Auditor's Recommendations: We recommend the School obtain necessary resources to allow for completion of the annual financial report on a timely basis.

Corrective Action Plan

Management’s Response: We were late in submitting out FY 2022 audit from the previous Auditing firm that we had and as a result it put us behind in doing the FY 2023 Audit. We were able to secure a new Auditing firm and we did hit several snags with the new Firm because we were used to our Old Auditors we did have some trouble in working with the new firm. Plus, there were new auditing requirements that came into play that we were not aware of which slowed things up. Since we are now aware of them we will work to get the next 3 audits caught up. Estimated Completion Date: October 30, 2026 to complete the FY 2023 Audit and data collection. Responsible Party: Business Manager and Auditing Firm.

Categories

Reporting

Other Findings in this Audit

  • 1241271 2023-002
    Material Weakness Repeat
  • 1241272 2023-002
    Material Weakness Repeat
  • 1241273 2023-002
    Material Weakness Repeat
  • 1241274 2023-002
    Material Weakness Repeat
  • 1241275 2023-002
    Material Weakness Repeat
  • 1241276 2023-002
    Material Weakness Repeat
  • 1241277 2023-003
    Material Weakness Repeat
  • 1241278 2023-003
    Material Weakness Repeat
  • 1241279 2023-003
    Material Weakness Repeat
  • 1241280 2023-003
    Material Weakness Repeat
  • 1241281 2023-003
    Material Weakness Repeat
  • 1241282 2023-003
    Material Weakness Repeat
  • 1241283 2023-004
    Material Weakness Repeat
  • 1241284 2023-004
    Material Weakness Repeat
  • 1241285 2023-004
    Material Weakness Repeat
  • 1241286 2023-004
    Material Weakness Repeat
  • 1241287 2023-004
    Material Weakness Repeat
  • 1241289 2023-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
15.042 INDIAN SCHOOL EQUALIZATION $7.45M
84.425 EDUCATION STABILIZATION FUND $4.21M
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $3.60M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $2.31M
15.046 ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS $1.99M
84.027 SPECIAL EDUCATION GRANTS TO STATES $1.65M
15.044 INDIAN SCHOOLS STUDENT TRANSPORTATION $1.33M
15.047 INDIAN EDUCATION FACILITIES, OPERATIONS, AND MAINTENANCE $1.32M
93.665 EMERGENCY GRANTS TO ADDRESS MENTAL AND SUBSTANCE USE DISORDERS DURING COVID-19 $773,316
15.062 REPLACEMENT AND REPAIR OF INDIAN SCHOOLS $647,201
15.043 INDIAN CHILD AND FAMILY EDUCATION $372,349
10.555 NATIONAL SCHOOL LUNCH PROGRAM $272,349
84.299 INDIAN EDUCATION -- SPECIAL PROGRAMS FOR INDIAN CHILDREN $241,446
84.336 TEACHER QUALITY PARTNERSHIP GRANTS $203,600
84.299A Special Projects Demonstration Grants $150,166
15.149 FOCUS ON STUDENT ACHIEVEMENT $145,916
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $139,686
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $129,900
84.101 CAREER AND TECHNICAL EDUCATION - GRANTS TO NATIVE AMERICANS AND ALASKA NATIVES $126,147
10.553 SCHOOL BREAKFAST PROGRAM $93,584
84.415 INDIAN EDUCATION NATIONAL ACTIVITIES (STATE TRIBAL EDUCATION PARTNERSHIP (STEP) AND NATIVE AMERICAN LANGUAGE (NAL) $65,908
84.377 SCHOOL IMPROVEMENT GRANTS $29,895
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $24,931
10.575 FARM TO SCHOOL GRANT PROGRAM $22,341
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $19,166
10.558 CHILD AND ADULT CARE FOOD PROGRAM $17,086
84.358 RURAL EDUCATION $10,900
45.164 PROMOTION OF THE HUMANITIES PUBLIC PROGRAMS $5,122