FAC Explorer

Finding 41750 (2022-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-06-15
Audit: 38408
Organization: Ganado Unified School District No. 20 (AZ)
Auditor: Cwdl Certified Public Accountants

AI Summary

  • Core Issue: The District submitted its audit for the fiscal year ending June 30, 2022, 77 days late, violating compliance requirements.
  • Impacted Requirements: Noncompliance with 2 CFR § 200.512(a) and § 200.520, affecting eligibility for low-risk auditee status.
  • Recommended Follow-Up: Establish procedures to ensure timely availability of audit documentation and adherence to submission deadlines.

Finding Text

2022-003 Late Audit Submission Programs: Impact Aid, Covid 19 - Elementary & Secondary School Emergency Relief Federal Assistance #: 84.041, 84.425 Federal Agency: U.S. Department of Education Grantor Number: N/A Questioned Costs: N/A Type of Finding: Noncompliance, material weakness Compliance Requirement: L. Reporting CONDITION The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted June 16, 2023, which was 77 days past the March 31, 2023 deadline. CRITERIA 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." CAUSE The District did not have proper procedures in place to ensure that the audit was completed and submitted within the designated timeframe. EFFECT Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. RECOMMENDATION The District should implement procedures to ensure that all audit documentation is available for audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe.

Corrective Action Plan

GANADO UNIFIED SCHOOL DISTRICT NO. 20 CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2022 FINDING 2022-003 - Late Audit Submission We have prepared the accompanying corrective action plan as required by the standards applicable to financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). CFDA Number 84.041, 84.425 Program Title Impact Aid, Covid 19 - Elementary & Secondary School Emergency Relief Federal Agency U.S. Department of Education CONDITION The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted June 16, 2023, which was 14 days past the March 31, 2023 deadline. CORRECTIVE ACTION PLAN The District will coordinate with the audit firm under contract to ensure that the audit report for the fiscal year ending June 30, 2023, will be submitted timely. District Contact Henrietta Keyannie, Business Manager Completion Date March 31, 2024 15

Categories

Material Weakness Reporting Special Tests & Provisions

Other Findings in this Audit

  • 41751 2022-003
    Material Weakness Repeat
  • 41752 2022-003
    Material Weakness Repeat
  • 41753 2022-003
    Material Weakness Repeat
  • 41754 2022-003
    Material Weakness Repeat
  • 618192 2022-003
    Material Weakness Repeat
  • 618193 2022-003
    Material Weakness Repeat
  • 618194 2022-003
    Material Weakness Repeat
  • 618195 2022-003
    Material Weakness Repeat
  • 618196 2022-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $10.07M
84.010 Title I Grants to Local Educational Agencies $801,420
10.559 Summer Food Service Program for Children $597,148
84.060 Indian Education_grants to Local Educational Agencies $177,064
84.425 Education Stabilization Fund $151,656
84.367 Improving Teacher Quality State Grants $104,372
84.424 Student Support and Academic Enrichment Program $94,667
10.555 National School Lunch Program $93,374
15.130 Indian Education_assistance to Schools $72,233
84.048 Career and Technical Education -- Basic Grants to States $46,266
84.358 Rural Education $29,137
84.027 Special Education_grants to States $5,138
10.542 Pandemic Ebt Food Benefits $3,063
84.173 Special Education_preschool Grants $617