Finding Text
2023-005 — Single Audit Report Submission – Material Weakness in Internal Control Over
Compliance and Noncompliance (Repeat of finding 2022-003 and 2021-001)
Federal program information:
Funding agencies: U.S. Department of Interior and
U.S. Department of Education
Titles: Assistance to Tribally Controlled Community
Colleges; Higher Education Institutional Aid; and
Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data
collection from be submitted 30 days after receipt of the auditor’s report or 9 months after
the end of the fiscal year, whichever comes first.
Condition: The College’s fiscal year 2023 single audit reporting package was not submitted
within nine months after the end of the audit period.
Questioned Costs: N/A
Cause: The College did not have appropriate internal control policies and procedures in place
to ensure accounting records and financial statements were reconciled timely and the audit
conducted to meet compliance requirements.
Effect: The single audit reporting package was submitted after the required reporting time
period.
Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the College
should prepare accurate, complete, and timely financial statements and ensure an audit is
performed to ensure the timely submission of the single audit reporting package.
Management’s Response: Management has implemented policies and procedures to ensure
the timely submission of single audit reporting package.