FAC Explorer

Finding 525851 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2025-03-06
Audit: 344984
Organization: Hollandale School District (MS)
Auditor: Jd CPA PLLC

AI Summary

  • Core Issue: The school district failed to submit the required data collection form and reporting package on time to the Federal Audit Clearinghouse.
  • Impacted Requirements: This finding relates to compliance with 2 CFR § 200.512 regarding timely submission of audit reports.
  • Recommended Follow-Up: Strengthen internal controls to ensure timely preparation of financial statements and submission of required reports.

Finding Text

Section III: Federal Award Findings and Questioned Costs Significant deficiencies not considered to be a material weakness. Finding 2022-002 Special Reporting Program Assistance Listing Numbers: 10.555, 10.559, 84.027, 84.027X, 84.173, 84.425D and 84.425U Program Titles: Child Nutrition Cluster. Special Education Cluster. Elementary and Secondary School Emergency Relief I. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2022 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package 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." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Repeat Finding: No. Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.

Categories

Subrecipient Monitoring Material Weakness Reporting School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 525844 2022-002
    Significant Deficiency
  • 525845 2022-002
    Significant Deficiency
  • 525846 2022-002
    Significant Deficiency
  • 525847 2022-002
    Significant Deficiency
  • 525848 2022-002
    Significant Deficiency
  • 525849 2022-002
    Significant Deficiency
  • 525850 2022-002
    Significant Deficiency
  • 1102286 2022-002
    Significant Deficiency
  • 1102287 2022-002
    Significant Deficiency
  • 1102288 2022-002
    Significant Deficiency
  • 1102289 2022-002
    Significant Deficiency
  • 1102290 2022-002
    Significant Deficiency
  • 1102291 2022-002
    Significant Deficiency
  • 1102292 2022-002
    Significant Deficiency
  • 1102293 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425D Elementary and Secondary School Emergancy Relief II $1.08M
84.425U Arp Elementary and Secondary School Emergancy Relief III $731,219
84.010 Title I Grants to Local Educational Agencies $621,524
10.559 Summer Food Service Program for Children $585,067
84.215N Promise Neighborhoods Program $518,658
84.287 Twenty-First Century Community Learning Centers $269,555
84.027 Special Education Grants to States $255,972
84.424 Student Support and Academic Enrichment Program $82,984
84.425D Elementary and Secondary School Emergancy Relief I $52,047
10.555 National School Lunch Program $30,215
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $28,643
84.173 Special Education Preschool Grants $21,356
84.369 Grants for State Assessments and Related Activities $14,750
84.027X Idea, Part B Arp Grant $14,432