Finding Text
Finding 2022-001 Applicable to 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, 2021. Finding: The District?s fiscal year 2021 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 each organization?s audit must be completed and the data collection form and reporting package should be submitted 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 year ended June 30, 2021 and audit report was issued on December 27, 2021, as such data collection form should have been submitted to the Federal Audit Clearinghouse by January 27, 2022. Cause: The audit was not completed until December 27, 2021, which put a lot of strain on internal resources and the District could not independently track the submission of the data collection form. Effect or potential effect: Noncompliance with the requirements of the Uniform Guidance. Questioned costs: None Context: The June 30, 2021 Single Audit package. Identification as a repeat finding, if applicable: This is 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.