Finding Text
Findings 2021.006 – Uniform Guidance Audit Not Filed Timely Program Name/CFD Title: Provider Relief Fund Federal Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Repeat Finding: No Questioned Cost: None Condition: The District did not complete its Uniform Guidance audit requirement for the year ended June 30, 2021 by the federal due date. Criteria: Organizations that expend $750,000 or more in a year in federal grant funding are required to file a Uniform Guidance audit with the Federal Audit Clearinghouse by the federal due date. Cause: The District experienced significant turnover in the CEO, CFO, and finance positions over multiple years resulting in delays in completing the Uniform Guidance audit. Effect: The audit was not completed prior to the extended federal due date of September 30, 2022. Recommendation: The District should establish procedures to ensure Uniform Guidance audit reporting requirements for any future grant awards are completed within the required deadlines. View of Responsible Official: The District agrees with the finding and recommendation.