Finding 972584 (2023-006)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-05-07
Audit: 305718
Organization: Hydaburg City School District (AK)

AI Summary

  • Core Issue: The School District failed to submit the Form SF-SAC on time, indicating a material weakness in internal controls and noncompliance with reporting requirements.
  • Impacted Requirements: The District must file the single audit report and Form SF-SAC within nine months of the fiscal year end, as mandated by the U.S. Department of Education.
  • Recommended Follow-Up: Implement internal control procedures to ensure timely closing of books and records for future submissions of the Form SF-SAC.

Finding Text

Finding 2023-006 Lack of Internal Control / Noncompliance over Reporting Material Weakness Material Noncompliance Federal Agency: U.S. Department of Education Federal Program: School Safety National Activities and Native Youth Community Programs ALN: 84.184 and 84.299 Award Numbers: S184G190154-23 and S299A180025-21 Award Years: 2021 for ALN 84.299 and 2023 for ALN 84.184 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: The School District is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition and Context: The Form SF-SAC for the fiscal year ended June 30, 2023 was not filed on time. Cause: The audit was not completed in time to file the form. This was due to a delay in closing the books and records as well as not timely remitting audit documentation to the audits. Effect: The District was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: No Recommendation: We recommend the District implement internal control procedures to ensure timely closing of books and records to ensure timely submission of the Form SF-SAC in the future. Management’s Response: Management concurs with this finding. See corrective action plan.

Categories

Reporting Material Weakness

Other Findings in this Audit

  • 396138 2023-004
    Material Weakness
  • 396139 2023-004
    Material Weakness
  • 396140 2023-005
    Material Weakness
  • 396141 2023-006
    Material Weakness
  • 396142 2023-006
    Material Weakness
  • 972580 2023-004
    Material Weakness
  • 972581 2023-004
    Material Weakness
  • 972582 2023-005
    Material Weakness
  • 972583 2023-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.184 Safe and Drug-Free Schools and Communities_national Programs $674,222
84.299 Indian Education -- Special Programs for Indian Children $518,736
84.215 Fund for the Improvement of Education $162,256
84.011 Migrant Education_state Grant Program $50,956
84.425 Education Stabilization Fund $42,327
84.356 Alaska Native Educational Programs $40,062
84.027 Special Education_grants to States $36,013
84.060 Indian Education_grants to Local Educational Agencies $25,167
10.855 Distance Learning and Telemedicine Loans and Grants $19,628
10.553 School Breakfast Program $16,899
10.555 National School Lunch Program $12,269
84.010 Title I Grants to Local Educational Agencies $10,000
84.367 Improving Teacher Quality State Grants $4,412
90.100 Denali Commission Program $4,321
84.424 Student Support and Academic Enrichment Program $2,942
84.358 Rural Education $2,105
84.173 Special Education_preschool Grants $246