Finding 1096345 (2023-002)

U.S. Department of the Treasury - Coronavirus State and Local Fiscal Recovery Funds Finding #2023-002 – Late Submission of the Data Collection Form and the Reporting Package Criteria Under Uniform Guidance, 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. The Federal Audit Clearinghouse considers the submission complete when it has received the electronic submission of both the data collection form and the reporting package. Condition & Cause The District began construction on a new sewerage treatment facility during 2023 which included federal expenditures. The District was not required to have a Single Audit in the past, therefore experienced delays in providing the appropriate information. As a result, the reporting package and data collection form for the year ended December 31, 2023, were not submitted by the due date. Effect The reporting package and data collection form were not provided to the Federal Audit Clearinghouse in a timely manner. Recommendation We recommend that the District’s Management review the internal controls over the reporting process to ensure the financial information is completed in a timely manner after year-end, allowing enough time to complete the reporting package and data collection form before the deadline. Management Response Management will work with the audit firm to plan, schedule, and begin the audit process to meet the deadline set by Uniform Guidance.