Finding 47169 (2022-001)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-09-28
Audit: 51367
Organization: Poplar Schools #9 & 9b (MT)
Auditor: Wipfli LLP

AI Summary

  • Core Issue: The audit and reporting package was submitted late, violating the requirement to submit within 30 days of receiving auditor reports or nine months post-audit period.
  • Impacted Requirements: Compliance with 2 CFR section 200.512(a) is critical to avoid potential funding suspension from federal and state sources.
  • Recommended Follow-Up: The District should maintain up-to-date financial records and ensure timely audits to meet future deadlines.

Finding Text

2022-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Indian Education Grants to Local Educational Agencies, Education Stabilization Fund, Child Nutrition Cluster, Indian Education Assistance to Schools CFDA number: 84.041, 84.060, 84.425D, 84.425U, 10.553, 10.555, 10.582, 15.130 Award year and number: SB041B 2019 2907/2908 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid 19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The District is working with the auditors to ensure that the 2023 financial statement audit is submitted on time.

Corrective Action Plan

In response to the late audit submission finding, the District is working with the auditors to ensure the 2023 financial statement audit is submitted on time.

Categories

Procurement, Suspension & Debarment Reporting School Nutrition Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $5.66M
84.425 Education Stabilization Fund $2.10M
84.010 Title I Grants to Local Educational Agencies $930,022
15.130 Indian Education_assistance to Schools $319,263
10.553 School Breakfast Program $315,930
84.027 Special Education_grants to States $292,499
84.060 Indian Education_grants to Local Educational Agencies $206,581
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $50,241
10.555 National School Lunch Program $28,425
84.173 Special Education_preschool Grants $20,609
10.582 Fresh Fruit and Vegetable Program $17,979
84.048 Career and Technical Education -- Basic Grants to States $17,108