Finding 398719 (2023-001)

-
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-05-29
Audit: 307485
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The District submitted the Single Audit Package late, missing the March 31, 2023 deadline.
  • Impacted Requirements: This violates the Uniform Grant Guidance, which mandates timely submission of audit reports.
  • Recommended Follow-Up: Implement stronger controls to ensure all federal reporting is submitted on time.

Finding Text

Identifying Number: 2023-001 Finding: Untimely Submission of the Data Collection Form Federal programs: All ALN numbers included on the scheduled of federal awards for the year ended June 30, 2023. Criteria: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor’s report or nine months after the end of the audit period. Condition: For the year ended June 30, 2022, the District’s Single Audit Package was submitted on August 12, 2023. The District’s Single Audit package should have been submitted to the Federal Audit Clearinghouse by March 31, 2023. Cause: The District does not have compensating controls in place over timely submission of the Federal reporting package. Effect: Potential suspension of funding provided by federal agencies. Known and likely questioned cost: None Context: June 30, 2022, Single Audit package. Repeat finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Federal reporting package are submitted on a timely basis. Views of responsible officials of the auditee: The District concurs with this finding.

Categories

Reporting Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $598,591
84.010 Title I Grants to Local Educational Agencies $387,567
84.425 Education Stabilization Fund $137,745
84.048 Career and Technical Education -- Basic Grants to States $72,258
84.367 Improving Teacher Quality State Grants $54,816
84.424 Student Support and Academic Enrichment Program $35,528
84.365 English Language Acquisition State Grants $32,007
10.553 School Breakfast Program $20,684
10.555 National School Lunch Program $15,993