Finding Text
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