Finding 585030 (2023-002)

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Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-01-16
Audit: 11617
Organization: Midway R-I School District (MO)

AI Summary

  • Issue: The District missed the deadline to submit its single audit reporting package by March 31, 2023.
  • Impact: Late submission affects all federal programs but does not indicate noncompliance for individual programs.
  • Recommendation: Ensure timely submission of audit packages in the future to allow for proper review by oversight agencies.

Finding Text

2023-002 Uniform Guidance Audit Submission CFDA Number and Name: Not applicable Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, §.512, requires the District to submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end. Condition and Context: The federal reporting deadline for the District’s single audit reporting package was March 31, 2023; however, the District did not submit the audit reporting package within that time frame. Effect: The late submission affects all federal programs the District administered; however, this finding does not result in noncompliance for the individual federal programs, as this was not caused by the programs’ administration. Cognizant and oversight agencies could not review the audit in a timely fashion. Cause:

Categories

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $85,584
10.553 School Breakfast Program $21,764
93.575 Child Care and Development Block Grant $19,289
10.555 National School Lunch Program $16,161
84.424 Student Support and Academic Enrichment Program $10,467
84.367 Improving Teacher Quality State Grants $6,050
84.027 Special Education_grants to States $2,919
84.425 Education Stabilization Fund $2,536
84.173 Special Education_preschool Grants $1,380