Finding Text
Finding 2023-005: Late Submission of Reporting Package
Federal Department: U.S. Department of Education
Pass-through Agencies: State of South Carolina Department of Education, Minnesota Department of Education, and DC Office of the State Superintendent of Education
Federal Program Name: Twenty-First Century Community Learning Centers
Assistance Listing Number: 84.287
Type of Finding:
Material Weakness in Internal Control over Compliance
Other Matters
Criteria
2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F – Audit Requirements, Section 200.512, Report submission, states “(a) General. (1) 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/Context
CDF did not submit its Single Audit Package in a timely manner as required by federal regulations. The federal reporting deadline for CDF’s Single Audit Reporting Package for the year ended December 31, 2023, was September 30, 2024. As of the audit report date, CDF has not yet submitted its Single Audit Reporting Package.
Cause
Based on discussions with management, this finding occurred due to a disruption in the accounting platform because of staff turnover, which resulted in the financial and compliance audits being completed later than anticipated.
Effect
The late submission of the Single Audit Package is a violation of federal regulations and impairs grantor agencies’ ability to monitor federally funded program. As a result, CDF is designated a high-risk auditee until it accomplishes timely submission of its Single Audit Package for two consecutive years.
Questioned Costs
Not applicable.
Identification of Repeat Finding
Repeated (Prior Finding No. 2021-002 and 2022-004).
Recommendation
We recommend that CDF implement procedures to ensure timely completion and submission of its Single Audit Reporting Package in accordance with 2 CFR Part 200.512.
Views of Responsible Officials and Planned Corrective Action
CDF agrees with the finding and recommendation. See CDF’s Corrective Action Plan on pages 18-20.