Finding Text
Finding 2023-006 Lack of Internal Control / Noncompliance over Reporting
Material Weakness
Material Noncompliance
Federal Agency: U.S. Department of Education
Federal Program: School Safety National Activities and Native Youth Community Programs
ALN: 84.184 and 84.299
Award Numbers: S184G190154-23 and S299A180025-21
Award Years: 2021 for ALN 84.299 and 2023 for ALN 84.184
Type of Finding: Material weakness in internal control over compliance and material
noncompliance.
Criteria: The School District is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines.
Condition and Context: The Form SF-SAC for the fiscal year ended June 30, 2023 was not filed on time.
Cause: The audit was not completed in time to file the form. This was due to a delay in closing the books and records as well as not timely remitting audit documentation to the audits.
Effect: The District was not in compliance with reporting requirements.
Questioned Costs: None.
Repeat Finding: No
Recommendation: We recommend the District implement internal control procedures to ensure timely closing of books and records to ensure timely submission of the Form SF-SAC in the future.
Management’s Response: Management concurs with this finding. See corrective action plan.