FAC Explorer

Finding 967287 (2022-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2024-04-01
Audit: 301559
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, 2023 deadline by nearly nine months.
  • Impacted Requirements: This delay violates Title 2 U.S. Code of Federal Regulation Part 200, which mandates timely submission of audit reports.
  • Recommended Follow-Up: Strengthen internal controls to ensure compliance with federal reporting deadlines in the future.

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, 2023; however, the Board did not issue its Single Audit Reporting Package until March 19, 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

  • 390845 2022-002
    Significant Deficiency Repeat
  • 390846 2022-002
    Significant Deficiency Repeat
  • 390847 2022-002
    Significant Deficiency Repeat
  • 390848 2022-002
    Significant Deficiency Repeat
  • 390849 2022-002
    Significant Deficiency Repeat
  • 390850 2022-002
    Significant Deficiency Repeat
  • 390851 2022-002
    Significant Deficiency Repeat
  • 390852 2022-002
    Significant Deficiency Repeat
  • 390853 2022-002
    Significant Deficiency
  • 390854 2022-002
    Significant Deficiency Repeat
  • 390855 2022-002
    Significant Deficiency
  • 390856 2022-002
    Significant Deficiency Repeat
  • 390857 2022-002
    Significant Deficiency Repeat
  • 390858 2022-002
    Significant Deficiency Repeat
  • 390859 2022-002
    Significant Deficiency Repeat
  • 390860 2022-002
    Significant Deficiency Repeat
  • 390861 2022-002
    Significant Deficiency Repeat
  • 390862 2022-002
    Significant Deficiency Repeat
  • 390863 2022-002
    Significant Deficiency Repeat
  • 390864 2022-002
    Significant Deficiency Repeat
  • 390865 2022-002
    Significant Deficiency Repeat
  • 967288 2022-002
    Significant Deficiency Repeat
  • 967289 2022-002
    Significant Deficiency Repeat
  • 967290 2022-002
    Significant Deficiency Repeat
  • 967291 2022-002
    Significant Deficiency Repeat
  • 967292 2022-002
    Significant Deficiency Repeat
  • 967293 2022-002
    Significant Deficiency Repeat
  • 967294 2022-002
    Significant Deficiency Repeat
  • 967295 2022-002
    Significant Deficiency
  • 967296 2022-002
    Significant Deficiency Repeat
  • 967297 2022-002
    Significant Deficiency
  • 967298 2022-002
    Significant Deficiency Repeat
  • 967299 2022-002
    Significant Deficiency Repeat
  • 967300 2022-002
    Significant Deficiency Repeat
  • 967301 2022-002
    Significant Deficiency Repeat
  • 967302 2022-002
    Significant Deficiency Repeat
  • 967303 2022-002
    Significant Deficiency Repeat
  • 967304 2022-002
    Significant Deficiency Repeat
  • 967305 2022-002
    Significant Deficiency Repeat
  • 967306 2022-002
    Significant Deficiency Repeat
  • 967307 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.424U Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund - Arpa $1.49M
84.424D Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund - Crrsa $647,752
84.027 Special Education_grants to States $318,899
84.010 Title I Grants to Local Educational Agencies $296,256
10.553 School Breakfast Program $265,227
84.367 Improving Teacher Quality State Grants $76,314
84.027X Special Education Grants to States $67,310
84.424C Education Stabilization Fund - Governor's Emergency Education Relief Fund - Cares $43,869
10.555 National School Lunch Program $34,535
10.582 Fresh Fruit and Vegetable Program $27,196
84.424 Student Support and Academic Enrichment Program $22,848
84.048 Career and Technical Education -- Basic Grants to States $7,995
10.560 State Administrative Expenses for Child Nutrition $7,472
10.558 Child and Adult Care Food Program $4,684
84.173 Special Education_preschool Grants $2,715
10.649 Pandemic Ebt Administrative Costs $977
96.001 Social Security_disability Insurance $200