WINDOW ROCK UNIFIED SCHOOL DISTRICT NO. 8

Programs: Child Nutrition Cluster, Impact Aid, Education Stabilization Fund (COVID-19) Federal Assistance #: 10.553, 10.555, 10.559, 84.041, 84.425 Federal Agency: U.S. Department of Agriculture and U.S. Department of Education Grantor Number: N/A Questioned Costs: N/A Type of Finding: Noncompliance Compliance Requirement: L. Reporting Condition: The District did not submit their audit for the fiscal year ending June 30, 2023, timely. The audit was submitted May 16, 2024, which was 46 days past the March 31, 2024 deadline. Criteria: 2 CFR § 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR § 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in § 200.512." Cause: The District was the victim of a ransomware attack in August 2022 which led to a delay in the audit process as records were being retrieved and reposted. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. Recommendation: The District should implement procedures to ensure that all audit documentation is available for auditing in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Repeat Finding: Same as prior year finding 2022-006. Contact person: Becky Tinney, Business Manager