Finding Text
Repeat Finding: Yes
Program Name: Community Facilities Loans and Grants
Assistance Listing Number: 10.766
Federal Agency: U.S. Department of Agriculture
Questioned Costs: N/A
Type of Finding: Noncompliance, Significant Deficiency
Compliance
Requirement: Reporting
Condition: The District did not meet its financial reporting obligations under the grant during the year. The District did not complete the 2022 audit and file the Data Collection Form (SFSAC)
by the due date of March 31, 2024.
Criteria The District is required to complete the audit and file the Data Collection Form (SF-SAC) by March 31, 2024.
Cause: The Data Collection Form was not filed within the required period due to a delay in the preparations for the audit.
Effect: The District was not in compliance with federal regulations and the program.
Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met.
Review of Responsible Officials: Managemet acknowledges there were significant delays in the audit due to capacity issues and a delay in the 2022 audit. Management has been in contact with all of its program representatives to keep them informed on the situation.