Finding 607139 (2022-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-06-26

AI Summary

  • Core Issue: The School District missed the March 31, 2023 deadline to submit their audit to the Federal Audit Clearinghouse.
  • Impacted Requirements: This late submission violates 2 CFR 200.512, which mandates timely reporting for entities using over $750,000 in federal funds.
  • Recommended Follow-Up: The School District should review reporting requirements and start audit preparations earlier to meet the nine-month deadline.

Finding Text

Finding 2022-004 ? Reporting (Compliance; Internal Control Over Compliance) Significant Deficiency Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. This affects all federal programs. Questioned Costs: None. Criteria: 2 CFR ?200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form by a due date that is the earlier of 30 calendar days after receipt of the auditor?s report(s) or nine months after the end of the audit period. Cause: The School District has a limited number of staff to perform financial functions. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management?s views and planned corrective action.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 30696 2022-004
    Significant Deficiency
  • 30697 2022-004
    Significant Deficiency
  • 607138 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $448,570
10.555 National School Lunch Program $298,562
84.010 Title I Grants to Local Educational Agencies $244,703
84.027 Special Education_grants to States $112,480
10.553 School Breakfast Program $103,082
84.367 Improving Teacher Quality State Grants $57,433
84.323 Special Education - State Personnel Development $38,045
84.048 Career and Technical Education -- Basic Grants to States $31,875
84.060 Indian Education_grants to Local Educational Agencies $25,580
84.424 Student Support and Academic Enrichment Program $25,580
10.582 Fresh Fruit and Vegetable Program $21,132
10.665 Schools and Roads - Grants to States $14,280
15.227 Distribution of Receipts to State and Local Governments $13,672
15.226 Payments in Lieu of Taxes $6,055