Finding Text
Finding: 2022-002 Reporting Federal agency: U.S. Department of Treasury Federal program name: Coronavirus State and Local Fiscal Recovery Fund 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: July1, 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 these 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 was submitted for the end of year. 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: District management was unaware of the requirement to complete two reports. Effect: District is out of compliance with federal special provision requirements. Repeat Finding: Not a repeat finding. Recommendation: We recommend the District implement procedures and controls in relation to the required Coronavirus State and Local Discal Recovery Funds, to ensure they are completed accurately and timely going forward. Views of Responsible Officials: There is no disagreement with the audit finding