Oak Lawn-Hometown School District 123

Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, Report Submission, requires that each organization’s audit must be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.

Finding 2022-001 Late issuance of the 2022 Single Audit Reporting Package Federal Programs All Assistance Living Numbers (ALN?s) included on the schedule of federal awards for the year ended June 30, 2022. Condition and Context followed by Criteria The District?s submission of the 2022 single audit reporting package was formally due to the Federal Audit Clearinghouse by March 31, 2023, but was not submit by the due date. Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor?s report or nine months after the end of the audit period. Questioned Costs None noted Cause The audit of the District?s financial statements as of June 30, 2022 was not completed until REPORT DATE due to delays encountered with the District?s actuarial valuations and the implementation of the Governmental Accounting Standards Board?s Statement No. 87, Leases. Effect The Federal reporting package was not received timely by the Federal Audit Clearinghouse which could impact granting agencies. Recommendation We recommend that the District ensure timely filing of the single audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The District accepts the finding, please refer to the Corrective Action Plan for more information.

Finding 2021-001: Timely Submission of the Data Collection Form Repeat Finding: No Criteria: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor?s report or nine months after the end of the audit period. Condition and Context: The District?s 2020 Single Audit Report was issued on February 12, 2021. The District submitted its 2020 data collection form on March 23, 2021. As noted in the criteria above, the data collection form was not filed in a timely manner as it was not submitted within 30 calendar days of report issuance. Questioned Costs: None. Cause: Due to human error, the District?s data collection form was not certified by the Federal Audit Clearinghouse within 30 days of report issuance. Effect: The Federal reporting package was not received timely by the Federal Audit Clearinghouse. Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Federal reporting package are submitted on a timely basis.