Finding Text
Late Submission
Federal Program Information:
Funding agency: U.S. Department of Education
Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies
Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010
Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021
Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period.
Condition: The fiscal year audit and reporting package is being submitted after the required due date.
Context: We reviewed the audit submission date in comparison to the required due date.
Questioned Costs: To be determined by grantor.
Effect: There is a potential for suspension or cessation of federal funding.
Cause: The District had significant turnover in the business office that delayed the completion of the audit.
Repeat: No
Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.