Finding Text
2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package
All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023
Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period.
Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025.
Cause: The audit was not completed by March 31, 2024 due to personnel turnover.
Effect or potential effect: Potential suspension of funding provided by federal agencies.
Questioned costs: None.
Context: The June 30, 2023 Single Audit package.
Identification as a repeat finding, if applicable: Not a repeat finding.
Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse.
Views of responsible officials: Management agrees with this finding.