FAC Explorer

Finding 573278 (2024-003)

- Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-08-11
Audit: 364069
Organization: Dennis-Yarmouth Regional School District (MA)
Auditor: Lynch Marini & Associates INC

AI Summary

  • Answer: The District missed the March 31 deadline for filing the Single Audit as required by OMB guidelines.
  • Trend: This delay indicates a potential ongoing issue with timely completion of required audits.
  • List: Follow up by ensuring the District implements measures to meet future filing deadlines.

Finding Text

Completion and filing of the Single Audit in accordance with OMB guidelines. Criteria: OMB guidelines generally requires the District’s Single Audit to be completed and filed by March 31 of the following year. Condition: The District was unable to meet the filing deadline in the current year, inclusive of all required documentation for audit (inclusive of SEFA) in a timely manner. Questioned Costs:None Effect:The District’s filing is considered late by OMB. Auditor’s Recommendation:We recommend the District work to meet the required filing deadline.

Corrective Action Plan

Review audit timeline requirements under OMB Uniform Guidance.

Categories

Reporting

Other Findings in this Audit

  • 573277 2024-001
    Material Weakness Repeat
  • 573279 2024-002
    Significant Deficiency
  • 1149719 2024-001
    Material Weakness Repeat
  • 1149720 2024-003
    - Repeat
  • 1149721 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $2.61M
10.555 National School Lunch Program $2.35M
10.559 Summer Food Service Program for Children $81,428
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $61,702
21.027 Coronavirus State and Local Fiscal Recovery Funds $48,959
84.010 Title I Grants to Local Educational Agencies $10,218
84.365 English Language Acquisition State Grants $9,867
10.553 School Breakfast Program $8,519
84.424 Student Support and Academic Enrichment Program $2,782
84.173 Special Education Preschool Grants $99
84.027 Special Education Grants to States $-3,976