Finding 950803 (2023-007)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-07

AI Summary

  • Core Issue: The District missed the deadline to submit its single audit report to the federal audit clearinghouse by March 31, 2023.
  • Impacted Requirements: Compliance with Title 2 Chapter II Part 200.507, which mandates timely submission of audit reports.
  • Recommended Follow-Up: Ensure the Finance Director and team meet the new deadline of March 31, 2024, for future submissions.

Finding Text

Federal Program Information: Funding Agency: U.S. Department of Agriculture – US Department of Education Title: USDA School Breakfast Program and National School Lunch Program Impact Aid (Title VII of ESEA) Education Stabilization Fund FAL Number: 10.553 10.555 84.041 84.425D,U,W Passthrough: New Mexico Public Education Department Award Year: 2022 Criteria: Title 2 Chapter II Part 200.507 (c) Report submission for program-specific audits. (1) The audit must be completed and the reporting required by paragraph (c)(2) or (c)(3) of this section submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a different period is specified in a program-specific audit guide. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Condition: The District did not submit its single audit report to the federal audit clearinghouse by March 31, 2023. Cause: The District did not complete its 2021-2022 audit until May 5, 2023. Effect: The District audit report was not submitted by the date required. Auditor’s Recommendation: We recommend the District complete their audit by the date required and file the reporting package as required. Responsible Official’s Plan:  Specific corrective action plan for finding: The Finance Director will make sure that the required reporting information is submitted to the federal audit clearinghouse by the deadline of March 31st.  Timeline for completion of corrective action plan: March 31st of 2024 or earlier  Employee position(s) responsible for meeting the timeline: Finance Director, Finance Coordinators and Financial Administrative Support Specialist

Categories

School Nutrition Programs Reporting

Other Findings in this Audit

  • 374357 2023-004
    Significant Deficiency Repeat
  • 374358 2023-005
    Significant Deficiency Repeat
  • 374359 2023-003
    Significant Deficiency
  • 374360 2023-006
    Significant Deficiency Repeat
  • 374361 2023-007
    Significant Deficiency
  • 950799 2023-004
    Significant Deficiency Repeat
  • 950800 2023-005
    Significant Deficiency Repeat
  • 950801 2023-003
    Significant Deficiency
  • 950802 2023-006
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $5.34M
84.010 Title I Grants to Local Educational Agencies $2.90M
84.060 Indian Education_grants to Local Educational Agencies $1.06M
10.553 School Breakfast Program $681,248
15.130 Indian Education_assistance to Schools $662,189
84.367 Improving Teacher Quality State Grants $637,170
84.424 Student Support and Academic Enrichment Program $418,854
10.565 Commodity Supplemental Food Program $416,346
84.027 Special Education_grants to States $274,510
10.555 National School Lunch Program $156,139
84.173 Special Education_preschool Grants $125,592
84.048 Career and Technical Education -- Basic Grants to States $106,556
84.365 English Language Acquisition State Grants $38,202
84.425 Education Stabilization Fund $34,200
84.196 Education for Homeless Children and Youth $14,789
93.981 Improving Student Health and Academic Achievement Through Nutrition, Physical Activity and the Management of Chronic Conditions in Schools $7,429
84.040 Impact Aid_facilities Maintenance $7,117