Finding 570640 (2023-002)

Finding No. 2023-002 – DATA COLLECTION FORM DUE DATES Name of Federal Agency U.S. Department of Education Pass-through the Puerto Rico Department of Education Federal Programs American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) Charter Schools Assistance Listing Number 84.282 84.425U Category Significant Deficiency Compliance/Internal Control Compliance Requirements Reporting Criteria Uniform Guidance, Part 200.512 (1) established the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition The Data Collection Form and Single Audit reporting package were not submitted within nine (9) months after the end of the audit period. Cause and Effect Information to complete the financial statements audit procedures was not available within the required period. Data collection form and single audit report were not submitted in a timely manner as required by the Uniform Guidance. A similar audit finding was reported during the prior audit (2022-004). Questioned Cost None Recommendation Data collection from and single audit package shall be submitted within the required due dates. Views of Responsible Officials The management of the Institution agrees with this finding. Responsible Person Yusein Duarakov Business Administration