Finding Text
Finding 2022-001 ? Reporting ? Data Collection Form and Reporting Package (Significant Deficiency) U.S. Department of Education Elementary and Secondary School Emergency Relief Fund (Federal Assistance Listing #84.425) Federal: Federal Award Year: 2021-2022 Criteria: Pursuant to 2 CFR Section 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditor?s reports within the earlier of 30 days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (?FAC?). The Charter School did not submit its reporting package to the FAC timely. Condition: The single audit of the Charter School?s federal award programs for the year ended June 30, 2022, was not completed within the nine months following the period-end. Cause: FY2022 was the first fiscal year that the Charter School had exceeded the $750,000 threshold which required a Uniform Guidance audit for the year. The Charter School was unaware of the requirements and took additional time to gather support for the audit. Effect: The Charter School did not submit its single audit reporting package within the required timeframe. As such, the Charter School did not comply with the regulatory requirements. Questioned Costs: None identified. Identified as a Repeat Finding: No. Recommendation: We recommend that the Charter School implements polices and training to staff in order to gain an understanding of the relevant uniform guidance compliance and reporting requirements. Views of Responsible Officials: See management?s response and corrective action plan.