Finding Text
2022 ? 001 Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2619 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): Unknown Award Period: July 1, 2021 through June 30, 2022 ? Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. The District should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted that the District did not complete one of the two Financial Reporting Forms by the deadline. Instead, an annual, comprehensive Financial Reporting Form was submitted by the end of year deadline. Questioned Costs: None Context: During our testing, it was noted that the District only submitted one of the two required reports related to the grant. Cause: The related staff that would be involved with the preparation of the report were out of the office around the due date due to COVID-19. Effect: Lack of proper procedures and controls related to grant reporting could result in reports not being filed timely or in inaccurate reports being submitted to the grantor. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls in relation to the required Coronavirus State and Local Fiscal Recovery Funds, to ensure they are completed accurately and timely going forward. Views of Responsible Officials: There is no disagreement with the audit finding.