Finding 1146373 (2024-001)

Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period. Condition: The single audit report was not submitted timely. Questioned Costs: To be determined by grantor. Context: The audit was not filed timely due to the auditor's need for additional time to ensure all relevant Uniform Guidance compliance requirements were satisfactorily addressed. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: Additional time was needed for the auditor to ensure all relevant Uniform Guidance compliance requirements were satisfactorily addressed. Recommendation: We recommend the District work with the auditor to implement policies and procedures related to the Uniform Guidance reporting requirements. Management's Response: The District will work with the auditor to implement a process to track the submission time of the data collection form and audit package.