Finding Text
SA 2023-01 Single Audit Submission to Federal Audit Clearinghouse
Federal Agencies: U.S. Department of Education and U.S. Department of Agriculture
Pass-through Entity: Pennsylvania Department of Education and Pennsylvania
Department of Agriculture
Child Nutrition Cluster:
School Breakfast Program – Assistance Listing #10.553
National School Lunch Program – Assistance Listing #10.555
Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425
Condition: The audit for fiscal year 2022 was not completed and submitted timely to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Effect: In accordance with the Uniform Guidance, West Side CTC did not meet the criteria for a low-risk auditee because the audit was not filed by the due date.
Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Recommendation: Implement procedures with West Side CTC to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.