Finding 619468 (2022-006)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-09-30

AI Summary

  • Core Issue: The Board of Education missed the deadline to submit the June 30, 2022, reporting package and data collection form by March 31, 2023, due to delays in reconciling accounts.
  • Impacted Requirements: This delay violates the Uniform Guidance, specifically 2 CFR section 200.512(a), which mandates timely submission of audit-related documents.
  • Recommended Follow-Up: Management should ensure accurate reconciliations and documentation are completed promptly to meet future submission deadlines and avoid funding delays.

Finding Text

#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program AL #10.555 Summer Food Service Program for Children AL #10.559 Fresh Fruit and Vegetable Program AL #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form 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 Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0

Categories

School Nutrition Programs Reporting

Other Findings in this Audit

  • 43025 2022-006
    Significant Deficiency
  • 43026 2022-006
    Significant Deficiency
  • 43027 2022-006
    Significant Deficiency
  • 43028 2022-006
    Significant Deficiency
  • 43029 2022-006
    Significant Deficiency
  • 43030 2022-006
    Significant Deficiency
  • 43031 2022-006
    Significant Deficiency
  • 43032 2022-006
    Significant Deficiency
  • 43033 2022-006
    Significant Deficiency
  • 619467 2022-006
    Significant Deficiency
  • 619469 2022-006
    Significant Deficiency
  • 619470 2022-006
    Significant Deficiency
  • 619471 2022-006
    Significant Deficiency
  • 619472 2022-006
    Significant Deficiency
  • 619473 2022-006
    Significant Deficiency
  • 619474 2022-006
    Significant Deficiency
  • 619475 2022-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $3.44M
84.027 Special Education_grants to States $2.18M
10.553 School Breakfast Program $1.95M
10.559 Summer Food Service Program for Children $1.48M
84.287 Twenty-First Century Community Learning Centers $477,489
84.367 Improving Teacher Quality State Grants $457,272
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $422,894
84.358 Rural Education $298,690
12.U01 Jrotc $154,836
84.424 Student Support and Academic Enrichment Program $142,899
84.048 Career and Technical Education -- Basic Grants to States $107,753
84.173 Special Education_preschool Grants $103,155
10.582 Fresh Fruit and Vegetable Program $102,978
84.365 English Language Acquisition State Grants $26,220
10.555 National School Lunch Program $25,503
10.558 Child and Adult Care Food Program $13,763
84.425 Education Stabilization Fund $803