Finding Text
Finding 2021-03 – Non-Compliance with Uniform Guidance Reporting Requirements – Audit Not Filed Timely with Federal Audit Clearinghouse
Criteria – Audits performed under the auspices of Title 2, Code of Federal Regulations; Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) are required by 2 C.F.R. 200, Subpart F, Paragraph 200.512 (a)(1) to be submitted to the Federal Audit Clearinghouse withing the earlier of 30 days after the receipt of the auditor’s report or 9 months after the end of the audit period.
Condition – The Board will submit the audit report for the fiscal year ending June 30, 2021 to the Federal Audit Clearinghouse by March 31, 2025.
Effect – The Board is submitting its audit report 36 months after the required due date is not compliance with 2 C.F.R. 200.512(a)(1)
Recommendation – In future years, the Board should strive to complete the audit with sufficient time to timely submit to the Federal Audit Clearinghouse.
Management’s Response – Management will implement this recommendation.