Audit 408952

2023-010 - LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE - REPEATED AND MODIFIED Title: All included on the Schedule of Expenditures of Federal Awards Agency: All included on the Schedule of Expenditures of Federal Awards Pass Through: All included on the Schedule of Expenditures of Federal Awards Assistance Listings Number: All included on the Schedule of Expenditures of Federal Awards Type of Finding: Significant Deficiency, Other Non-compliance Compliance Area: Other - Late Filing of Single Audit Reporting Package Federal Award Year: 2023 Questioned Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY23 audit. Management’s Progress in 2023: The District did not make progress on this finding from the prior year. Criteria 2 CFR 200.512 stpulates the requirement that the Single Audit reporting package 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. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors