Finding 972988 (2022-002)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2024-05-13
Audit: 306120
Organization: Usd #449, Easton, Kansas (KS)
Auditor: Ssc CPAS P A

AI Summary

  • Core Issue: The District failed to submit the audit package and data collection form to the Federal Audit Clearinghouse on time for the fiscal year ending June 30, 2022.
  • Impacted Requirements: This violates 2 CFR 700, Subpart F, which mandates submission within 30 days of the auditor's report or nine months after the fiscal year ends.
  • Recommended Follow-Up: Implement internal controls to ensure timely submissions in the future, as management agrees with the finding and plans to take corrective actions.

Finding Text

2022-002 Reporting to the Federal Audit Clearinghouse (Material Weakness) Federal Agency: U.S Department of Education Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555 and 10.559 Award Period: June 30, 2022 Criteria: According to 2 CFR 700, Subpart F the District must submit, the audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse within 30 days after receipt of the auditor's report or nine months after the end of the fiscal year —whichever comes first. Condition: Audit tests revealed that required submission of the audit package and the data collection form was not submitted to the Federal Audit Clearinghouse for the audit of fiscal year ended June 30, 2022 in a timely manner. Cause: Proper internal controls were not in place to ensure that audit package and data collection form was submitted to the Federal Audit Clearinghouse within the required timeline for the audit of fiscal year ended June 30, 2022. Effect: The Organization’s lack of proper internal control over the timely submission of the audit package and data collection forms to the Federal Audit Clearinghouse. Recommendation: We recommend that the District implement internal control procedures that will ensure timely submission of the audit package and data collections form to the Federal Audit Clearinghouse within the required timeline. Questioned Costs: None. Repeat Finding: No. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will implement procedures that will ensure timely submission of the audit package and data collection form to the Federal Audit Clearinghouse.

Categories

Material Weakness Reporting School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 396540 2022-001
    Material Weakness
  • 396541 2022-001
    Material Weakness
  • 396542 2022-001
    Material Weakness
  • 396543 2022-001
    Material Weakness
  • 396544 2022-002
    Material Weakness
  • 396545 2022-002
    Material Weakness
  • 396546 2022-002
    Material Weakness
  • 396547 2022-002
    Material Weakness
  • 972982 2022-001
    Material Weakness
  • 972983 2022-001
    Material Weakness
  • 972984 2022-001
    Material Weakness
  • 972985 2022-001
    Material Weakness
  • 972986 2022-002
    Material Weakness
  • 972987 2022-002
    Material Weakness
  • 972989 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $312,664
10.553 School Breakfast Program $185,343
84.425 Education Stabilization Fund $134,264
84.358 Rural Education $43,327
84.010 Title I Grants to Local Educational Agencies $40,181
10.559 Summer Food Service Program for Children $29,269
84.367 Improving Teacher Quality State Grants $27,932
84.424 Student Support and Academic Enrichment Program $20,525
21.019 Coronavirus Relief Fund $16,400
10.582 Fresh Fruit and Vegetable Program $15,919
84.048 Career and Technical Education -- Basic Grants to States $3,899
10.649 Pandemic Ebt Administrative Costs $614