Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: Reporting of payroll tax liabilities.
Condition: The District did not reconcile the payroll tax liability accounts on a timely basis.
Questioned Costs: Accuracy of the liabilities.
Context: The payroll tax liabilities constitutes the basic underlying accounting records for the District's payroll taxes.
Effect: The District has not reported the correct balance in the payroll tax liability accounts.
Cause: The District has had a high amount of turnover in the business office over the past several years.
Recommendation: The District should reconcile the payroll tax liability accounts to supporting documentation on a monthly basis.
Management's Response: The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period.
Condition: The single audit report was not submitted timely.
Questioned Costs: To be determined by grantor.
Context: Due to delays in the audit process, the single audit was not filed timely.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Cause: Delays in the audit process caused the late filing.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Management's Response: The District will implement a process to track the submission time of the data collection form and package.