FAC Explorer

Finding 951140 (2021-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2021
Accepted
2024-03-11
Audit: 294382
Organization: Tuscumbia City Board of Education (AL)
Auditor: Bmss LLC

AI Summary

  • Core Issue: The Board submitted its Single Audit Reporting Package late, missing the June 30, 2022 deadline and instead issuing it on February 26, 2024.
  • Impacted Requirements: This delay violates the Uniform Guidance requirements for timely submission of audit reports.
  • Recommended Follow-Up: Strengthen internal controls to ensure compliance with reporting deadlines and prevent future delays.

Finding Text

The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Board to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. The federal reporting deadline for the Board’s Single Audit Reporting Package was June 30, 2022; however, the Board did not issue its Single Audit Reporting Package until February 26, 2024. The late submission of the Single Audit Reporting Package shows a significant deficiency in the Board’s internal control. Identification of a Repeat Finding: This is not a repeat finding.

Categories

Allowable Costs / Cost Principles Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 374692 2021-001
    Significant Deficiency
  • 374693 2021-001
    Significant Deficiency
  • 374694 2021-001
    Significant Deficiency
  • 374695 2021-001
    Significant Deficiency
  • 374696 2021-001
    Significant Deficiency
  • 374697 2021-001
    Significant Deficiency
  • 374698 2021-001
    Significant Deficiency
  • 374699 2021-001
    Significant Deficiency
  • 374700 2021-001
    Significant Deficiency
  • 374701 2021-001
    Significant Deficiency
  • 374702 2021-001
    Significant Deficiency
  • 374703 2021-001
    Significant Deficiency
  • 374704 2021-001
    Significant Deficiency
  • 374705 2021-001
    Significant Deficiency
  • 374706 2021-001
    Significant Deficiency
  • 374707 2021-001
    Significant Deficiency
  • 374708 2021-001
    Significant Deficiency
  • 374709 2021-001
    Significant Deficiency
  • 374710 2021-001
    Significant Deficiency
  • 374711 2021-001
    Significant Deficiency
  • 374712 2021-001
    Significant Deficiency
  • 374713 2021-001
    Significant Deficiency
  • 951134 2021-001
    Significant Deficiency
  • 951135 2021-001
    Significant Deficiency
  • 951136 2021-001
    Significant Deficiency
  • 951137 2021-001
    Significant Deficiency
  • 951138 2021-001
    Significant Deficiency
  • 951139 2021-001
    Significant Deficiency
  • 951141 2021-001
    Significant Deficiency
  • 951142 2021-001
    Significant Deficiency
  • 951143 2021-001
    Significant Deficiency
  • 951144 2021-001
    Significant Deficiency
  • 951145 2021-001
    Significant Deficiency
  • 951146 2021-001
    Significant Deficiency
  • 951147 2021-001
    Significant Deficiency
  • 951148 2021-001
    Significant Deficiency
  • 951149 2021-001
    Significant Deficiency
  • 951150 2021-001
    Significant Deficiency
  • 951151 2021-001
    Significant Deficiency
  • 951152 2021-001
    Significant Deficiency
  • 951153 2021-001
    Significant Deficiency
  • 951154 2021-001
    Significant Deficiency
  • 951155 2021-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $326,883
84.027 Special Education_grants to States $317,152
10.553 School Breakfast Program $226,891
21.019 Coronavirus Relief Fund $210,022
84.425D Elementary and Secondary School Emergency Relief Fund - Crrsa $171,983
84.425C Governor's Emergency Education Relief Fund - Cares Act $50,402
84.367 Improving Teacher Quality State Grants $45,545
10.555 National School Lunch Program $31,508
84.424 Student Support and Academic Enrichment Program $26,243
10.582 Fresh Fruit and Vegetable Program $21,648
84.173 Special Education_preschool Grants $14,232
10.558 Child and Adult Care Food Program $12,709
84.425U Elementary and Secondary School Emergency Relief Fund - Arpa $9,240
10.560 State Administrative Expenses for Child Nutrition $4,454
84.048 Career and Technical Education -- Basic Grants to States $4,000
96.001 Social Security_disability Insurance $180