Finding Text
Finding Number: 2022-009
Prior Year Finding Number: N/A
Compliance Requirement: Data Collection Form and Single Audit Reporting Package
Program:
ALN # 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
ALN # 84.010 Title I Grants to Local Educational Agencies
ALN # 84.181A Special Education-Grants for Infants and Families
ALN # 84.365A English Language Acquisition State Grants
ALN # 84.367 Supporting Effective Instruction State Grants
ALN # 84.425 COVID-19 - Education Stabilization Fund
Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit.
The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
Condition – The School System did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2022.
Questioned Costs – Not applicable.
Context – This is a condition identified per review of the School System’s compliance with the specified requirements.
Effect – The School System could be exposed to a reduction or elimination of funds by the Federal awarding agencies.
Cause – The School System did not have controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe.
Recommendation – We recommend that the School System establishes controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
Views of Responsible Officials - The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. The planned corrective actions are presented in the School System’s Corrective Action Plan attached as Appendix B to the Single Audit Report.
BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.