Finding 10361 (2022-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2024-01-26

AI Summary

  • Core Issue: The District failed to submit the SF-SAC single audit data collection form by the deadline.
  • Impacted Requirements: This noncompliance violates Uniform Guidance 2 CFR 200, which mandates timely submission of audit reports.
  • Recommended Follow-Up: Establish internal controls and procedures to ensure compliance with annual filing requirements.

Finding Text

2022 - 001 - Deadline for Federal Single Audit - Noncompliance and Internal Control over Compliance - Significant Deficiency Funding Agency Title ALN # Award Year U.S. Department of Health and Human Services Tribal Self-Governance Program 93.210 2022 U.S. Department of Agriculture Water and Waste Disposal Systems for Rural Communication 10.760 2022 Condition: The SF-SAC single audit data collection form for the year ended September 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline by the District. Criteria: Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SFSAC) must be submitted to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report(s), or 9 months after the end of the audit period, whichever comes first. Cause: There was a lack of established internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: The District was not in compliance with federal regulations and guidelines. Auditor's Recommendation: We recommend the District attempt to meet the annual filing requirements.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 10359 2022-001
    Significant Deficiency
  • 10360 2022-001
    Significant Deficiency
  • 10362 2022-001
    Significant Deficiency
  • 10363 2022-001
    Significant Deficiency
  • 10364 2022-001
    Significant Deficiency
  • 10365 2022-001
    Significant Deficiency
  • 10366 2022-001
    Significant Deficiency
  • 10367 2022-001
    Significant Deficiency
  • 10368 2022-001
    Significant Deficiency
  • 10369 2022-001
    Significant Deficiency
  • 586801 2022-001
    Significant Deficiency
  • 586802 2022-001
    Significant Deficiency
  • 586803 2022-001
    Significant Deficiency
  • 586804 2022-001
    Significant Deficiency
  • 586805 2022-001
    Significant Deficiency
  • 586806 2022-001
    Significant Deficiency
  • 586807 2022-001
    Significant Deficiency
  • 586808 2022-001
    Significant Deficiency
  • 586809 2022-001
    Significant Deficiency
  • 586810 2022-001
    Significant Deficiency
  • 586811 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.760 Water and Waste Disposal Systems for Rural Communities $1.22M
21.027 Coronavirus State and Local Fiscal Recovery Funds $364,975
93.445 Indian Health Service Sanitation Facilities Construction Program $182,996
93.210 Tribal Self-Governance Program: Ihs Compacts/funding Agreements $77,761
15.022 Tribal Self-Governance $61,395
21.019 Coronavirus Relief Fund $11,505
66.468 Capitalization Grants for Drinking Water State Revolving Funds $336