Finding 398685 (2023-005)

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Requirement
L
Questioned Costs
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Year
2023
Accepted
2024-05-29
Audit: 307430
Organization: San Juan College (NM)
Auditor: Cordova CPAS LLC

AI Summary

  • Core Issue: The College failed to submit its Single Audit reporting package on time, breaching compliance with federal guidelines.
  • Impacted Requirements: Submission was due within nine months post-audit period as per 2 CFR Section 200.50(c).
  • Recommended Follow-Up: The College should streamline its closing process and ensure timely audits to meet future submission deadlines.

Finding Text

Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2022 to June 30, 2023 Condition: The College’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section 200.50(c). Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The College is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The College experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the College should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: With the ERP conversion project mostly behind it, and a key staff vacancy filled, the College fully expects that in FY24 it will again be to resume its long-time pattern of timely filing its Single Audit reporting package incompliance with the Uniform Guidance. The Controller and/or Assistant Controller(s) are responsible for insuring success in this.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $5.71M
84.268 Federal Direct Student Loans $1.87M
21.027 Coronavirus State and Local Fiscal Recovery Funds $539,126
84.042 Trio_student Support Services $284,670
59.037 Small Business Development Centers $256,817
84.033 Federal Work-Study Program $256,246
84.066 Trio_educational Opportunity Centers $243,722
93.575 Child Care and Development Block Grant $239,514
84.002 Adult Education - Basic Grants to States $231,183
84.007 Federal Supplemental Educational Opportunity Grants $198,600
84.047 Trio_upward Bound $153,185
11.303 Economic Development_technical Assistance $118,660
84.335 Child Care Access Means Parents in School $108,415
11.302 Economic Development_support for Planning Organizations $101,305
12.903 Gencyber Grants Program $80,247
47.076 Education and Human Resources $55,207
10.558 Child and Adult Care Food Program $52,053
10.328 National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program $52,046
66.446 Technical Assistance for Treatment Works (cwa 104(b)(8)) $51,908
84.048 Career and Technical Education -- Basic Grants to States $51,195
10.175 Farmers Market and Local Food Promotion Program (b) $48,264
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $46,913
84.425 Education Stabilization Fund $33,737
84.031 Higher Education_institutional Aid $31,436
81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/assistance $29,310
81.119 State Energy Program Special Projects $17,120
93.859 Biomedical Research and Research Training $16,436
21.006 Tax Counseling for the Elderly $15,045
93.434 Every Student Succeeds Act/preschool Development Grants $8,830
15.032 Indian Economic Development $7,816