Finding 512113 (2024-002)

Administration for Children and Families Federal Financial Assistance Listing #93.566, 2301SDRSSS, 10/01/2022 – 9/30/2024 Refugee and Entrant Assistance – State Administered Programs Reporting Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. 2 CFR Part 170 establishes requirements for recipients’ reporting of information on subawards as required by the Federal Funding Accountability and Transparency Act of 2006 (FFATA). Condition: We noted the Federal funding Accountability and Transparency Act (FFATA) report filed for Huron School District included the incorrect Subaward Obligation/Action Date within the FFATA Subaward Reporting System. Cause: The Organization included the grant award end date within the reporting system due to misinterpretation of the required FFATA report information. Effect: Ineffective controls over this area of compliance could result in a reasonable possibility that the Organization would not be in compliance with the federal award as it relates to reporting. Questioned Costs: None reported. Context/Sampling: No sampling was performed over the FFATA reports. The quantity and subaward obligation errors were noted as follows: see table in report Repeat Finding from Prior Years: Yes, prior year finding 2023-003 Recommendation: We recommend that management review internal control procedures over reporting to ensure accurate information is reported. Views of Responsible Officials: Management is in agreement.