Finding 561668 (2024-002)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-05-28
Audit: 357302
Organization: Aurora Charter School (MN)
Auditor: Lb Carlson

AI Summary

  • Core Issue: The School failed to submit its audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package on time, violating federal reporting deadlines.
  • Impacted Requirements: This noncompliance relates to 2 CFR Part 200, which mandates submission within 9 months after the audit period ends.
  • Recommended Follow-Up: Ensure timely completion and submission of the SEFA and federal reporting package in future audits to avoid repeat findings.

Finding Text

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’s audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The School’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The School’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year and prior year finding. Cause – The audit of the School’s SEFA for the year ended June 30, 2024, was not completed within the 9-month reporting period. The completion of the School's SEFA was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the School’s SEFA for the year ended June 30, 2024, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the School ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. School management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The School has separately issued a Corrective Action Plan related to this finding.

Corrective Action Plan

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Finding Summary 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’s audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. The School’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Corrective Action Plan Actions Planned – The audit of the School’s SEFA for the year ended June 30, 2024, was not completed within the 9-month reporting period. The completion of the School’s audited annual SEFA for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed beyond the 9-month deadline pending sufficient audit evidence. School management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. Official Responsible – The School’s Executive Director, Matthew Cisewski. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The School agrees with this finding. Plan to Monitor – The School’s Executive Director, Matthew Cisewski, will monitor the year-end financial closing and reporting process to ensure all federal and state reporting requirements are complied with in the future.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.371 Comprehensive Literacy Development $528,217
84.425 Education Stabilization Fund $277,239
10.555 National School Lunch Program $253,988
84.010 Title I Grants to Local Educational Agencies $221,715
84.027 Special Education Grants to States $171,984
10.553 School Breakfast Program $61,081
84.365 English Language Acquisition State Grants $42,440
10.559 Summer Food Service Program for Children $15,342
84.173 Special Education Preschool Grants $2,625