Finding 597708 (2022-002)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-05-15

AI Summary

  • Core Issue: The Organization missed the deadline for completing its single audit and submitting required reports for the year ending June 30, 2022.
  • Impacted Requirements: This violation pertains to Section 200.512 of the Uniform Guidance, which mandates timely submission of audit reports.
  • Recommended Follow-Up: Enhance the financial reporting process to ensure future compliance with audit deadlines; corrective actions are already in place.

Finding Text

Federal Agency: U.S. Department of Agriculture, U.S. Department of Education, U.S. Department of Interior, National Science Foundation, U.S. Department of Health and Human Services Program Title: Community Facilities Loans and Grants; Federal Pell Grant Program; Tribal Colleges Education Equity Grants; Tribal Colleges Endowment Program; Cooperative Extension Service; Indian Self-Determination Contract Support; Indian Adult Education; Assistance to Tribally Controlled Community Colleges and Universities; Tribally Controlled Community College Endowments; Social, Behavioral and Economic Sciences; STEM Education; Higher Education Institutional Aid; Education Stabilization Fund; Promote the Survival and Continuing Vitality of Native American Languages; Native American Programs; University Centers for Excellence in Developmental Disabilities Education, Research, and Service Assistance Listing Number: 10.766, 84.063, 10.221, 10.222, 10.500, 15.024, 15.026, 15.027, 15.028, 47.075, 47.076, 84.031, 84.425, 93.587, 93.612, 93.632 Federal Award Source: Direct funding and pass-through funding Pass-Through Entity: University of Arizona (ALN 93.632) Pass-Through Identifying Number: Unknown Criteria ? Section 200.512 of the Uniform Guidance states that the single audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period. Condition and Context - The Organization did not complete its single audit and submit its data collection form and reporting package for the year ended June 30, 2022 by the required deadline. Cause and Effect - Due to a delay in the finalization of the Schedule of Expenditures of Federal Awards and the compiling of records and supporting documentation related to the financial statement audit and compliance audit, the Organization was late in completing its single audit and submitting its data collection form and reporting package to the Federal Audit Clearinghouse. Questioned Costs - None identified. Recommendation ? We recommend that the Organization improve its financial reporting close process in order to complete its annual single audit and submit the data collection form and reporting package to the Federal Audit Clearinghouse by the required deadline. View of Responsible Officials - We agree with the finding. We have implemented procedures to ensure future timely submission of our single audit reports. See our Corrective Action Plan for the fiscal year ended June 30, 2022 for additional detail.

Categories

Reporting Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 21262 2022-002
    Material Weakness
  • 21263 2022-002
    Material Weakness
  • 21264 2022-002
    Material Weakness
  • 21265 2022-002
    Material Weakness
  • 21266 2022-002
    Material Weakness
  • 21267 2022-002
    Material Weakness
  • 21268 2022-002
    Material Weakness
  • 21269 2022-002
    Material Weakness
  • 21270 2022-002
    Material Weakness
  • 21271 2022-002
    Material Weakness
  • 21272 2022-002
    Material Weakness
  • 21273 2022-002
    Material Weakness
  • 21274 2022-002
    Material Weakness
  • 21275 2022-002
    Material Weakness
  • 21276 2022-002
    Material Weakness
  • 21277 2022-002
    Material Weakness
  • 21278 2022-002
    Material Weakness
  • 21279 2022-002
    Material Weakness
  • 21280 2022-002
    Material Weakness
  • 597704 2022-002
    Material Weakness
  • 597705 2022-002
    Material Weakness
  • 597706 2022-002
    Material Weakness
  • 597707 2022-002
    Material Weakness
  • 597709 2022-002
    Material Weakness
  • 597710 2022-002
    Material Weakness
  • 597711 2022-002
    Material Weakness
  • 597712 2022-002
    Material Weakness
  • 597713 2022-002
    Material Weakness
  • 597714 2022-002
    Material Weakness
  • 597715 2022-002
    Material Weakness
  • 597716 2022-002
    Material Weakness
  • 597717 2022-002
    Material Weakness
  • 597718 2022-002
    Material Weakness
  • 597719 2022-002
    Material Weakness
  • 597720 2022-002
    Material Weakness
  • 597721 2022-002
    Material Weakness
  • 597722 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
15.027 Assistance to Tribally Controlled Community Colleges and Universities $2.38M
84.425 Education Stabilization Fund $1.51M
84.063 Federal Pell Grant Program $1.05M
10.766 Community Facilities Loans and Grants $382,254
47.076 Education and Human Resources $365,979
93.612 Native American Programs $233,339
47.075 Social, Behavioral, and Economic Sciences $183,039
10.500 Cooperative Extension Service $139,730
15.028 Tribally Controlled Community College Endowments $103,953
10.222 Tribal Colleges Endowment Program $62,412
10.221 Tribal Colleges Education Equity Grants $55,781
84.031 Higher Education_institutional Aid $19,615
15.026 Indian Adult Education $11,608
93.587 Promote the Survival and Continuing Vitality of Native American Languages $10,219
15.024 Indian Self-Determination Contract Support $3,711
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $1,250