Finding 59275 (2022-002)

2022-002 Single Audit Submission CFDA No: 84.425D 84.425U Program Name: COVID-19 - Elementary and Secondary School Emergency Relief Fund COVID-19 American Rescue Plan?Elementary and Secondary School Emergency Relief (ARP ESSER) Award Number: N/A Federal Agency: U.S. Department of Education Pass-Through Grantor: N/A Compliance Requirement: Reporting Questioned Costs: N/A Summary of Finding: Significant Deficiency in internal control over major programs Repeat Finding? No Condition The District did not submit the single audit reporting package and related data collection form by the required deadline. Criteria The Uniform Guidance section 500.512 states: "...The audit must be completed and the data collection form....and reporting package....must be submitted within the earlier of 30 calendar days after receipt of the auditor?s reports, or nine months after the end of the audit period." Cause The District discovered a grant that was believed to be a state grant in fact was a federal grant passed through a state agency. Effect The District is not in compliance with the requirements of the Uniform Guidance. Recommendation We recommend that the District investigate all new grants and determine the source of funding. in addition, If it is expected that expenditures will exceed $750,000, the District procure audit services promptly.