Audit 378259

Section lll - Federal Award Findings and Questioned Costs Finding 2023-001 - Reporting (Late Filing) - Significant Deficiency Criteria: Section 200.512 of the Uniform Guidance states that the single audit shall be completed, and required reporting submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the fiscal year. Condition: The Authority did not complete and submit its audit report prior to the required deadline. Cause and Effect:Due to a delay in the compiling of records related to the audit and lack of internal controls, the Authority was not in compliance with the reporting requirement. Questioned Costs: None. Repeat Finding: This is a repeat finding. Recommendation: We recommend that the Authority complete its audits and submit the required reports by the deadline. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See management's corrective action plan.