Finding 1057382 (2023-002)

2023-002 Reporting to the Federal Audit Clearinghouse (Material Weakness) Federal Agency: U.S Environmental Protection Agency Program Name: Clean School Bus Program Assistance Listing Number: 66.045 Award Period: June 30, 2023 Criteria: According to 2 CFR 700, Subpart F the District must submit the audit package and the data collection form to the Federal Audit Clearinghouse within 30 days after the receipt of the auditors report or nine months after the end of the fiscal year – whichever comes first. Condition: Audit tests revealed that required submission of the audit package and the data collection form was not submitted to the Federal Audit Clearinghouse for the audit of fiscal year ended June 30, 2023 in a timely manner. Cause: Proper internal control procedures were not followed to ensure that audit package and data collection form was submitted to the Federal Audit Clearinghouse within the required timeline for the audit of fiscal year ending June 30, 2023. Effect: The District’s lack of proper internal control procedures that will ensure timely submission of the audit package and data collection form to the Federal Audit Clearinghouse. Recommendation: We recommend that the District follow internal control procedures that will ensure timely submission of the audit package and data collections form to the Federal Audit Clearinghouse within the required timeline. Questioned Costs: None Repeat finding: No. Views of the Responsible Official and Planned Corrective Actions: Management agrees with the findings and will follow procedures that will ensure timely submission of the audit package and data collect form to the Federal Audit Clearinghouse.