Finding Text
Finding 2022-008 – Reporting (Compliance; Internal Control Over Compliance)
Significant Deficiency
AL Number: 84.041 Impact Aid
AL Number: 84.425 Education Stabilization Fund
Condition:
The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023.
Questioned Costs: None.
Criteria:
2 CFR §200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form and reporting package by a due date that is the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period.
Cause:
During FY 2020-21 and 2021-22 the School District employed multiple Business Managers. This affected providing documentation in a timely manner.
Effect:
Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies.
Recommendation:
We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance.
Views of Responsible Officials:
Please refer to the Corrective Action Plan for management’s views and planned corrective action.