Finding 31877 (2022-003)

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Requirement
P
Questioned Costs
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Year
2022
Accepted
2023-07-11
Audit: 32868
Organization: Bells City School (TN)

AI Summary

  • Core Issue: The Data Collection Form was not submitted by the March 31 deadline, impacting compliance with federal regulations.
  • Impacted Requirements: This violates 2 CFR 200.512, which mandates timely submission of audit-related documents.
  • Recommended Follow-Up: Enhance efforts to ensure timely filing of the Data Collection Form to avoid being labeled as high-risk by granting agencies.

Finding Text

Section III ? Federal Award Findings and Questioned Costs 2022-003 Data Collection Form Not Filed by Deadline - Compliance-Other Condition: The Data Collection Form was not submitted by the deadline of March 31st, which was nine months after the School?s year-end. Criteria: Per 2 CFR 200.512 related to report submission of the data collection form, ?The audit must be completed?and submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period.? Cause: The School?s audit report was not completed in time for the data collection form to be filed by March 31, 2023. Effect: Untimely filing of the data collection form can cause granting agencies to consider the School to be high-risk. Recommendation: We recommend that increased efforts are made to file the data collection form under Uniform Guidance timely in the future. Response: The School has and will continue to provide data to the audit firm in a timely manner. The audit firm will ensure that the audit report and data collection form are filed timely in the future.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $107,389
10.553 School Breakfast Program $106,861
84.027 Special Education_grants to States $87,258
84.358 Rural Education $27,531
10.555 National School Lunch Program $25,492
10.579 Child Nutrition Discretionary Grants Limited Availability $23,497
93.558 Temporary Assistance for Needy Families $22,109
10.582 Fresh Fruit and Vegetable Program $17,369
84.367 Improving Teacher Quality State Grants $13,405
84.365 English Language Acquisition State Grants $5,038
84.173 Special Education_preschool Grants $4,063
84.425 Education Stabilization Fund $1,285
10.649 Pandemic Ebt Administrative Costs $614