Finding 37183 (2022-001)

Finding 2022-001 ? Timeliness CFDA Title and Number: Highway Planning and Construction (20.205) Coronavirus State and Local Fiscal Recovery Funds (21.207) Federal Agency: U.S. Department Transportation U.S. Department of the Treasury Pass-through Entity: State of California Department of Transportation State of California Department of Water Resources Control Board Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an audit must be completed and the data collection form and reporting package 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 complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: The City did not schedule a single audit to be performed until after the deadline had passed. Effect or Potential Effect: The City did not meet the audit requirements as provided in Section 200.512(a). Cause: The City did not have policies in place to have an audit completed or data collection form submitted before the deadline. Recommendation: The City should implement policies and procedures to have the audit completed and data collection form filed before the deadline. Responsible Official?s Response and Corrective Action Planned: The City will work closely with the independent auditor to ensure single audits are competed within the specified timeline.