Finding Text
2023-02 Single Audit Submission to Federal Audit Clearinghouse
Federal Agencies: U.S. Department of Education
Pass-through Entity: Pennsylvania Department of Education and Delaware County Intermediate Unit
Education Stabilization Fund – Elementary and Secondary Education – Assistance Listing #84.425
I.D.E.A. – Part B, Section 611 – Assistance Listing #84.027
I.D.E.A. – Part B, Section 619 – Assistance Listing #84.173
Significant Deficiency
Condition: The audit for fiscal year 2023 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance.
Criteria: As required by the Uniform Guidance the audit shall be completed and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Effect: In accordance with the Uniform Guidance, the District did not meet the criteria for a low-risk auditee because the audit was not filed by the due date.
Cause: Delays in the independent audit process prevented the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.
Recommendation: Implement procedures with the District to ensure the timely filing of the audit with the Federal Audit Clearinghouse as required by the Uniform Guidance.