FAC Explorer

Finding 36264 (2022-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-04-22
Audit: 37184
Organization: Kayenta Unified School District No.27 (AZ)
Auditor: Cwdl Certified Public Accountants

AI Summary

  • Core Issue: The District submitted its audit late, missing the March 31, 2023 deadline by 24 days.
  • Impacted Requirements: Noncompliance with 2 CFR § 200.512(a) and § 200.520, affecting eligibility for low-risk auditee status.
  • Recommended Follow-Up: Establish procedures to ensure timely availability of audit documentation and adherence to submission deadlines.

Finding Text

2022-002 Late Audit Submission Programs: 84.041 Impact Aid, 84.425 Covid-19 Education Stabilization Fund 84.027 Special Education - Grants to States Federal Agency: U.S. Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, material weakness Compliance Requirement: L. Reporting CONDITION The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted April 24, 2023, which was 24 days past the March 31, 2023 deadline. CRITERIA 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." CAUSE The District did not have proper procedures in place to ensure that the audit was completed and submitted within the designated timeframe. EFFECT Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. RECOMMENDATION The District should implement procedures to ensure that all audit documentation is available for audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe.

Corrective Action Plan

CORRECTIVE ACTION PLAN - FINDING 2022-002 We have prepared the accompanying corrective action plan as required by the standards applicable to financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal Assistance # 84.041, 84.425, 84.027 Program Titles Impact Aid, Covid-19 Education Stabilization Fund, Special Education ? Grants to States Federal Agency U.S. Department of Education Condition The District did not submit their audit for the fiscal year ending June 30, 2022 timely. The audit was submitted April 24, 2023, which was 24 days past the March 31, 2023 deadline. Corrective Action Plan The District will coordinate with the audit firm under contract to ensure that the audit report for the fiscal year ending June 30, 2023 will be submitted in a timely manner. District Contact Arlene Laughter, Business Manager Completion Date June 30, 2023

Categories

Material Weakness Reporting Special Tests & Provisions

Other Findings in this Audit

  • 36265 2022-002
    Material Weakness
  • 36266 2022-002
    Material Weakness
  • 36267 2022-002
    Material Weakness
  • 36268 2022-002
    Material Weakness
  • 36269 2022-002
    Material Weakness
  • 36270 2022-002
    Material Weakness
  • 612706 2022-002
    Material Weakness
  • 612707 2022-002
    Material Weakness
  • 612708 2022-002
    Material Weakness
  • 612709 2022-002
    Material Weakness
  • 612710 2022-002
    Material Weakness
  • 612711 2022-002
    Material Weakness
  • 612712 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $13.91M
84.425 Education Stabilization Fund $3.20M
84.010 Title I Grants to Local Educational Agencies $1.61M
10.559 Summer Food Service Program for Children $1.30M
84.060 Indian Education_grants to Local Educational Agencies $199,527
15.130 Indian Education_assistance to Schools $173,741
10.555 National School Lunch Program (covid-19 Emergency Operational Grant) $106,382
10.555 National School Lunch Program (donated Commodities) $100,482
84.424 Student Support and Academic Enrichment Program $94,795
84.048 Career and Technical Education -- Basic Grants to States $85,657
84.367 Improving Teacher Quality State Grants $69,231
12.000 Marine Corps JR Rotc $64,272
84.358 Rural Education $49,231
84.010 Title I Grants to Local Educational Agencies (comprehensive Support and Improvement) $34,833
84.027 Special Education_grants to States $30,944
84.010 Title I Grants to Local Educational Agencies and Developement) $18,761
10.542 Pandemic Ebt Food Benefits $3,063
84.365 English Language Acquisition State Grants $976