Finding 1162178 (2024-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-11-10
Audit: 371988

AI Summary

  • Issue: The District did not complete its audit by the required deadline of nine months after the fiscal year end of June 30, 2024.
  • Impact: The delay in the audit completion affects compliance with financial reporting requirements.
  • Next Steps: The District should prioritize finding an auditor to ensure future audits are completed on time.

Finding Text

Condition: The District failed to have its audit completed within nine months after their fiscal year end of June 30, 2024. Criteria: The District is required to file a financial report within a timely manner at the end of each fiscal year, or a portion thereof that started with the District’s assumption of financial responsibility. Effect: The audit was not completed as of March 31, 2025, which is nine months after the fiscal year end of June 30, 2024. Cause: Management failed to have the audit completed within nine months due to the trouble of finding an auditor. Recommendation: We recommend the District have its audit completed within nine months of fiscal year end. Auditee Response: The Board of Supervisors of the District will ensure its audits are completed within nine months of fiscal year end.

Corrective Action Plan

Condition: The District failed to have its audit completed within nine months after the fiscal year end of June 30, 2024, due to trouble finding an auditor. Auditee Response: The Board of Supervisors of the District will ensure its audits are completed within the nine months of fiscal year end. Contact Person: Sharon Flemetis, District Administrator The anticipated completion for 2023 and 2024 audits will be November 2025.

Categories

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Programs in Audit

ALN Program Name Expenditures
10.923 EMERGENCY WATERSHED PROTECTION PROGRAM $2.78M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $205,055
10.691 GOOD NEIGHBOR AUTHORITY $189,260