Finding Text
Federal Program: U.S. Department of Agriculture: Water and Waste Disposal Systems for Rural Communities (10.760). Criteria: Per Title 2 CFR 200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The City did not file their Data Collection form for 2024 on time. Cause: The City's April 30, 2024 audit was not completed until August 15, 2025 resulting in the data collection form being filed September 3, 2025. This was the result of changing accounting software and timeliness of audit requests. Effect: The District is not in compliance with Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Questioned Costs: None. Context: The report was filed as soon as the audit of the financial statements was complete, but this was after the reporting deadline. Repeat Finding: No. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Views of Responsible Officials: We agree with the finding and the Data Collection form will be filed in a timely manner.