Finding 1057433 (2023-002)

Criteria: The District is required to file its single audit report and data collection from with the Federal Audit Clearinghouse not later than the earlier of nine months after the end of the fiscal year or 30 days after receipt of its single audit report. Condition: The District did not file its single audit report and data collection form for the year ended June 30, 2023 with the Federal Audit Clearinghouse within the required time frame. Cause: The District's financial audit for the year ended June 30, 2023 was not completed until June 21, 2024, which ultimately delayed the completion of the District's single audit for the year ended June 30, 2023. Effect: Failure to meet the filing requirements is a material weakness in internal control. Identification of Report Findings, if applicable: This condition was not reported in the prior yera's audit. Recommendation: Management should review the design of its system of internal control over financial reporting and implement corrective action to complete the audit of its financial statements on a timely basis. Additionally, the District should submit the data collection form as required. Views of Responsbile Officials and Planned Corrective Actions: Management's goal is to complete the annual audit on schedule and if required, submit the date collection form into the Federal Audit Clearinghouse.